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.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Grave Misconduct in Government Procurement: SC Reverses Acquittal of Bataan Officials
Supreme Court reinstates dismissal of Bataan officials for grave misconduct in anomalous patrol boat procurement, stressing public trust breach.
Second Motions for Reconsideration: Finality of Judgments and the Interest of Justice
The Supreme Court clarifies that a second motion for reconsideration is prohibited, and final judgments are immutable and unalterable.
Substitution in Elections: Comelec's Discretion and Due Process Rights
A look at the Supreme Court's ruling on candidate substitution, the Comelec's ministerial duty, and the due process requirements in election cases.
Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application
The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.
Security of Tenure, Constructive Dismissal, and Floating Status in Security Agencies
When a security guard's floating status exceeds six months, the law treats it as constructive dismissal. Learn the rules from this Supreme Court case.
Contempt of Court and Lawyer Accountability: The Roxas Case
A lawyer's intemperate letter to a Supreme Court Justice led to a P30,000 fine for indirect contempt and a reminder of professional ethics.
Stare Decisis in Philippine Courts: How Prior Rulings Bind Future Cases
The Supreme Court applies stare decisis to bar relitigation of the Pepsi The decision demonstrates how prior rulings on the same controversy can bar subsequent claims and promote consistency in the ad
Cyber Libel Prescription in the Philippines: One-Year Rule and the Limits of Unsigned Resolutions
The Supreme Court clarifies that cyber libel prescribes in one year and that unsigned resolutions are not binding precedent.
Supreme Court Reconsiderations: Minute Resolutions and Finality of Judgments in the Philippines
Learn how the Supreme Court treats minute resolutions, second motions for reconsideration, and finality of judgments in Philippine civil procedure.
Forum Shopping in the Philippines: How Duplicate Cases Can Kill Your Labor Claim
Learn how filing duplicate labor cases amounts to forum shopping and leads to automatic dismissal under Philippine rules.