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.
SALN Misdeclaration: When Is It Simple Negligence, Not Serious Dishonesty?
The Supreme Court clarifies when a public official's SALN misdeclaration is simple negligence rather than serious dishonesty, and why explained wealth matters.
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Exhaustion of Administrative Remedies: Appealing MARINA Decisions to the Office of the President
When must MARINA decisions be appealed to the Office of the President before going to court? The Supreme Court clarifies the rule.
Supreme Court on COLA Back Pay for Water District Employees: Good Faith Excuses Refund
The Supreme Court ruled that water district employees need not refund disallowed COLA back pay, citing good faith and the integration of allowances under the Salary Standardization Law.
Protecting Your Property From Confiscation: Third Party Claims in Philippine Criminal Cases
Learn how third parties can protect property from confiscation in Philippine criminal cases, based on the Supreme Court's ruling in Sea Lion Fishing Corporation.
Fixed-Term Seafarers' Contracts: Illegal Dismissal and Compensation Standards
Philippine Supreme Court clarifies that seafarers are contractual employees governed by POEA contracts, not regular employees under the Labor Code.