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.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
Agency Coupled With Interest Irrevocability AND Protection OF Third Party Rights IN Lease Agreements
Explaining when an agency coupled with interest becomes irrevocable, protecting the agent's rights and third-party interests in lease agreements.
Equitable Mortgage vs Pacto de Retro: Protecting Borrowers From Unfair Loan Agreements
When is a "sale with right to repurchase" really a loan? The Supreme Court explains equitable mortgage and pactum commissorium.
Missing Land Records Do Not Invalidate Decree: Supreme Court Ruling
The Supreme Court ruled that a land registration decree remains valid even when government records are missing, protecting landowners from administrative oversights.
The Sweetheart Defense in Philippine Rape Cases: What the Supreme Court Teaches Us
The sweetheart defense cannot justify rape. Learn what the Supreme Court ruled and why consent matters in Philippine law.
Lawyer Duties: Informing Courts of Client Death and Filing Briefs
Supreme Court reprimands lawyer for failing to inform court of client's death and neglecting to file appellee's brief. Learn the rules.
Upholding Redemption Rights: The Validity of an Irrevocable Power of Attorney in Land Disputes
Supreme Court ruling on irrevocable power of attorney, land redemption, and compromise agreements in Philippine civil law.
Private Roads and Public Use: When a Local Ordinance Cannot Convert Private Property
A local ordinance cannot convert a private road into public property without donation, purchase, or expropriation. The Supreme Court explains.
Agent's Duty to Prioritize Principal's Interests: Lessons from a Carnapped Vehicle Case
When a bank-agent failed to file an insurance claim for a carnapped vehicle and demanded full payment instead, the Supreme Court ruled it breached its fiduciary duty.
Compromise After Judgment: How a Settlement Can Override a Final Court Decision
The Supreme Court explains when a compromise agreement can validly novate a final judgment, even after execution has begun.
Res Judicata Bars Relitigating Membership Disputes in Corporate Law
The Supreme Court clarifies when res judicata prevents corporations from relitigating membership issues already settled in prior cases.
Breach of Contract and the Limits of Bank Manager Authority: Apparent Authority in Real Estate Transactions
When does a bank branch manager's promise bind the bank? The Supreme Court explains apparent authority in Games and Garments Developers, Inc. v. Allied Banking Corporation.
Quorum Quandaries: When Does a Presiding Officer Count in Local Governance
The Supreme Court clarifies when a vice-mayor counts for quorum in local sanggunian sessions under the Local Government Code.
The Power of Compromise: How Philippine Courts Uphold Settlement Agreements
Philippine courts honor settlement agreements as binding contracts. Learn how compromise agreements are enforced and when they can be set aside.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
When Religious Laws Prevail: Bigamy and Muslim Personal Laws in the Philippines
The Supreme Court explains how the Code of Muslim Personal Laws affects bigamy charges, protecting valid Islamic marriages and divorces.
Good Faith and Torrens System Limits to Protection for Purchasers of Registered Land in the Philippines
Philippine Supreme Court ruling on emancipation patents, Torrens titles, and the limits of good faith protection for land purchasers.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Irrevocable Donations: When a “Donation Mortis Causa” Is Really Inter Vivos
Philippine Supreme Court clarifies when an irrevocable donation labeled "mortis causa" is actually a donation inter vivos, with practical legal implications.
Resignation Does Not Shield Court Personnel From Administrative Liability for Dishonesty
Court aide's resignation did not erase administrative liability for stealing a judge's money; forfeiture and disqualification still imposed.
Perfecting Appeals: The Jurisdictional Requirement in Estate Proceedings
Why filing both a notice of appeal and record on appeal is jurisdictional in estate cases, and what happens when a party fails to perfect an appeal.
Mining Rights and State Control: The Limits of Exploration Permits in the Philippines
Philippine Supreme Court ruling on exploration permits, vested rights, and state control over mineral reservations under the Mining Act.
Revocability of Irrevocable Powers of Attorney: Agrarian Reform Limits on Tenant Rights
Supreme Court clarifies when an irrevocable power of attorney over agrarian reform land may still be challenged and revoked.