Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
When Can COA Demand a Refund of Disallowed Government Employee Benefits?
Learn when the COA can demand refunds of disallowed government benefits and when employees may be excused from returning them.
When Approving Officers Must Refund Disallowed Amounts: The Net Disallowed Amount Rule
The Supreme Court clarifies that approving officers are liable only for the net disallowed amount, not the full expenditure, when payees are excused.
Breach of Public Trust: Dishonesty and Neglect in Handling Court Funds
Supreme Court rules on liability of government officers for disallowed funds, emphasizing good faith and diligence in public service.
Per Diem vs Honoraria: Defining Compensation Limits for Government Board Members
Supreme Court clarifies when government board members may receive honoraria beyond their per diem, and when approving officers may be held liable.
Understanding the Prohibition on Fringe Benefits for COA Personnel: Insights from a Landmark Ruling
A Supreme Court ruling clarifies why COA personnel cannot accept fringe benefits from audited agencies, based on Section 18 of RA 6758.
Good Faith and Misinterpretation in Public Office: A Guide to the Anti-Graft Law
The Supreme Court clarifies when a public officer's mistaken interpretation of rules negates criminal liability under the Anti-Graft Law.
Government Control vs Corporate Structure: Defining Audit Jurisdiction in the Philippines
The Supreme Court rules that government control, not corporate form, determines COA audit jurisdiction over corporations in the Philippines.
Calculating Loss of Earning Capacity in Wrongful Death Claims: The Roberto Lopez Case
The Supreme Court in People v. Lopez clarifies the formula for computing loss of earning capacity in wrongful death cases.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Crediting Government Service for Retirement: Defining the Scope of the Civil Service and Compensation
The Supreme Court clarifies which government services count for retirement benefits, distinguishing full-time civil service from part-time and non-chartered positions.
Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity
The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.
Publication of Implementing Rules: The De Jesus v. COA Doctrine on Administrative Circulars
Supreme Court rules on when administrative circulars must be published to be effective, using DBM-CCC No. 10 as the case example.
Publication Is Key: Ensuring Government Transparency and Rule of Law in the Philippines
Philippine Supreme Court ruling on why administrative circulars must be published to be effective, ensuring transparency and rule of law.