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.
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BARMM Local Taxation: LGU Revenue Powers Under the Bangsamoro Local Governance Code
BARMM local taxation explained: how the Bangsamoro Local Governance Code lets LGUs create revenue sources, levy taxes, and share in national taxes.
Third-Party Claims in Labor Disputes: Protecting Assets from Wrongful Levy
Learn how the Supreme Court protects third-party asset owners from wrongful levy in labor dispute executions, and the proper remedies available.
Enforcing a Philippine Judgment: Time Limits, Property Levies, and Revival
Learn the 5-year rule for executing judgments in the Philippines, how to revive a dormant judgment, and what property a sheriff can levy.
Priority of Registered Levy vs Prior Unregistered Sale in Philippine Property Law
Philippine Supreme Court clarifies when a registered levy on execution beats a prior unregistered sale, and when it does not.
Priority of Registered Levy vs. Prior Unregistered Sale in Property Disputes
The Supreme Court clarifies when a prior unregistered sale beats a later registered levy on execution, and the rules on service of summons by publication.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
Unregistered Sale vs Registered Levy: Who Wins Under Philippine Property Law
A buyer who fails to register a sale may still defeat a later levy on execution if ownership had already passed, explains a 2018 Supreme Court ruling.
Perfecting Stock Transfers: Why Recording Matters in Third-Party Claims
A Supreme Court ruling clarifies that unrecorded stock transfers are not binding on third parties, including creditors levying on corporate property.
Sheriffs Must Follow Execution Procedures Exactly or Face Administrative Liability
A sheriff who skipped the demand step before garnishing and levying property was suspended for simple misconduct by the Supreme Court.
Taxing Power vs National Electrification: LGU Levy on Electric Cooperatives
Supreme Court rules LGUs may levy electric cooperative properties for unpaid real property taxes despite EPIRA restrictions.
Franchise Tax After EPIRA: NPC's Liability and the Limits of Local Government Power
The Supreme Court clarifies when the local franchise tax applies after EPIRA, nullifying Bataan's levy on NPC properties.
Local Franchise Tax After EPIRA: When Government Levy on Power Assets Fails
The Supreme Court nullified Bataan's levy on Napocor assets, clarifying local franchise tax limits after EPIRA's transfer of power functions.
Reconveyance and Land Ownership: Proving Ownership in Land Disputes
The Supreme Court nullified a provincial government's levy and auction of NPC properties, clarifying franchise tax rules under EPIRA.
Third-Party Claims in Property Execution: PSALM v. Maunlad Homes Explained
Learn how Philippine law protects third-party property owners from wrongful levy during judgment execution, based on PSALM v. Maunlad Homes.
Improper Levy Voids Execution Sale Protecting Due Process in Debt Recovery
Supreme Court rules labor tribunals cannot hold corporate officers liable without summons, voiding execution sales against them.
Invalid Execution Sales: The Imperative of Proper Levy on Properties in the Philippines
A lawful levy is a prerequisite to a valid execution sale. Learn the rules from a 2016 Supreme Court ruling.
Public Use Prevails: Water System Properties Cannot Be Seized for Private Debts
Supreme Court rules water works systems devoted to public use are property of public dominion, exempt from levy and auction sale.
Levy on Execution Prevails Over Prior Unregistered Sale: Suntay v. Keyser Mercantile
Supreme Court rules a registered levy on execution beats a prior unregistered sale, upholding the Torrens system's reliance on clean titles.
Priority OF Registered Levy Over Unregistered Sale Protecting Creditors Rights IN Property Disputes
Priority of Registered Levy Over Unnoted Claims Protecting Creditors in Real Estate Disputes
Learn how registered levies protect creditors in Philippine real estate disputes and why unnoted claims lose priority under the Torrens system.
Ownership Disputes and Wrongful Property Levy: Why Registration Prevails Under Philippine Law
A Supreme Court ruling on why unregistered sales lose to registered titles and levies, and what buyers must prove to claim good faith.
Coconut Levy Funds Are Public Funds: SC Limits on Spending and Public Purpose
The Supreme Court ruled coco-levy funds are public funds, voiding laws that treated them as private property and allowed spending beyond their special purpose.
Levy on Mortgaged Property in the Philippines: Sheriff's Duties Explained
Philippine Supreme Court clarifies that sheriffs may levy mortgaged properties to satisfy judgments, as debtors retain beneficial ownership until foreclosure.