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.
Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People
Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
When Is a Consignee Liable for Freight? The MOF v. Shin Yang Rule
A consignee named in a bill of lading is not automatically liable for freight charges. The Supreme Court explains when liability attaches.
Estafa by False Pretenses: Proving Fraud Beyond Reasonable Doubt in the Philippines
Learn how Philippine courts prove estafa by false pretenses, using the Rizza Lao case to explain the elements, burden of proof, and penalties.
Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones
Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.
Falsification of Public Documents: When Good Faith Fails as a Defense
Good faith may defend falsification charges, but it must be proven. Resoso v. Sandiganbayan shows why authorization and documentation matter.
Ignorance Is No Defense: Death Penalty and Drug Importation in the Philippines
The Supreme Court affirms the death penalty for a woman caught importing shabu, ruling that ignorance of the drugs' presence is not a valid defense.