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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Boundary Disputes and Local Government Authority: Caloocan v. Malabon
Supreme Court clarifies that boundary disputes between LGUs must first go through sanggunian settlement before courts can intervene.
Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds
The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax sale.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Redemption Rights: Can You Redeem Property Without Being the Registered Owner?
Supreme Court clarifies that buyers with unregistered deeds can redeem tax-delinquent property within the one-year period under Section 261 of the Local Government Code.
Local Government Share in National Wealth: Water Rights and Resource Utilization
Supreme Court clarifies when LGUs can claim a share from water resources under the Constitution and Local Government Code.
Balancing Local Autonomy and National Law: The Limits of Municipal Power Over Water Resources
The Supreme Court nullified Batangas City's desalination ordinance, ruling that local governments cannot regulate water resources already governed by national law.
When Can a City Demand Access to Private Property? The Caloocan Case
The Supreme Court clarifies when local governments may demand access to private roads, balancing public service duties against property rights.
Graft and Corruption: Navigating Local Government Contracts in the Philippines
The Supreme Court clarifies direct bribery under the Revised Penal Code in a case involving Ombudsman officials and local executives.
Appointment Validity and Appeal Rights: Key Insights from the Binay CSC Case
Learn who may appeal a disapproved local government appointment and how residency qualifications are judged under Philippine law.
Residency Requirements for Government Positions: The Binay Case Explained
Learn how the Supreme Court’s ruling in CSC v. Binay clarifies residency rules for local government appointments and why accuracy in your Personal Data Sheet matters.
Local Business Tax on Dividends and Interest Earned by Holding Companies
Supreme Court ruling on when holding companies are exempt from local business tax on dividends and interest income under the Local Government Code.
Separation of Powers in Local Governance: Valid Appointment of a Building Official
Supreme Court affirms that a city may create a separate building official office under the Local Government Code and National Building Code.
Separation of Powers: Defining the Roles of City Engineers and Building Officials in Local Governance
The Supreme Court clarifies that local governments may create a separate building official office distinct from the city engineer's office.
Boundary Disputes in the Philippines: Resolving Territorial Conflicts Between LGUs
The Supreme Court settles the Makati-Taguig territorial dispute, explaining how boundary conflicts between local governments are resolved.
Public Purpose in Government Loans to Private Entities: The Bawasanta Case
When can local governments lend public funds to private entities? The Supreme Court clarifies the public purpose rule in Bawasanta v. People.
Due Process in Local Tax Assessments: Lessons from the National Power Corporation Case
The Supreme Court clarifies that local governments must observe due process in tax assessments, as shown in the National Power Corporation case.
Intelligence and Confidential Funds: Limits on Local Government Spending
The Supreme Court clarifies when local governments may use intelligence and confidential funds, and the liability of officials who misuse them.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
Land Reclassification and Zoning Ordinances Prevail Over CARP Coverage
When a local government reclassifies land as non-agricultural before June 15, 1988, and the HLURB ratifies it, the property may be exempt from agrarian reform coverage.
Regulatory Fees vs Taxes: When Local Government Impositions Are Valid
The Supreme Court clarifies the distinction between regulatory fees and taxes in local ordinances, and the burden of proving invalidity.
When Presiding Officers Are Not Liable for Local Government Disallowances
The Supreme Court clarifies when a vice-governor as presiding officer may be held personally liable for a disallowed local government fund.
Navigating Public Convenience and Local Traffic Regulations: A Landmark Ruling on Jeepney Routes
The Supreme Court clarifies that certificates of public convenience do not override local traffic regulations, affirming local governments' power.
Boundary Disputes in the Philippines: Key Lessons from Municipality of Bakun v. Municipality of Sugpon
A Supreme Court ruling clarifies how local government boundary disputes are appealed, and why procedural rules yield to substantial justice.
Understanding Misconduct and the Condonation Doctrine in Philippine Local Government
A Supreme Court case study on administrative misconduct and the condonation doctrine in Philippine local government.