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.
Withholding Tax on Compensation: Effective Rates and Penalties Explained
Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.
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.
Plea Bargaining in Drug Cases: DOJ Guidelines and Court Discretion in the Philippines
The Supreme Court clarifies when trial courts may approve plea bargaining in drug cases and the role of evidence in resolving objections.
Expropriation Due Process: What Property Owners Must Prove
A Supreme Court ruling on Olongapo expropriation clarifies the requisites for valid taking, the need for genuine negotiation, and the right to a full hearing on defenses.
CBA-Protected Benefits: When Management Prerogative Cannot Override the Collective Bargaining Agreement
Philippine Bank of Communications v. PBCOMEA: benefits written into a CBA cannot be unilaterally changed by management without union participation.
Unilateral Interest Rate Hikes When Banks Overstep Their Bounds In Loan Agreements
Philippine Supreme Court rules on void unilateral interest rate hikes by banks, mutuality of contracts, and foreclosure validity.
Ultra Vires Acts and Contract Validity: The SSS Loan Case Explained
When government agencies exceed their powers, contracts may be void. The Supreme Court explains ultra vires acts and their impact on Philippine contracts.
Understanding Theft in the Philippines: Key Insights From a Landmark Supreme Court Case
A look at how the Supreme Court clarifies plea bargaining rules in drug cases and what this means for criminal procedure in the Philippines.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Mutuality of Contracts: When Banks Cannot Unilaterally Raise Interest Rates
Philippine Supreme Court ruling on Silos v. PNB explains why unilateral interest rate hikes violate the mutuality principle in loan contracts.
Lump Sum vs. Unit Price in Land Sales: The Del Prado v. Caballero Rule
Philippine land sale disputes often hinge on lump sum versus unit price contracts. The Supreme Court's ruling in Del Prado v. Caballero clarifies the rules.
Novation and Loan Enforceability: When a Verbal Change Makes a Debt Due
Explaining how a verbal agreement to start paying early can novate a loan's conditions, making it due and demandable under Philippine law.
Protecting Seafarer Rights When Letters of Indemnity Don't Hold Water in Illegal Dismissal Cases
Philippine Supreme Court rules that seafarers' letters of indemnity are void when coerced, upholding illegal dismissal claims and wage protections.
Absence of Mutual Agreement Nullifies Sale of Vessels: A Philippine Contract Law Primer
Explore when a contract of sale is void for lack of consent, using a Philippine Supreme Court case as a guide.
Optional Retirement and Illegal Dismissal: The Ondevilla Case on Security of Tenure
The Supreme Court clarifies when an employee's early retirement is voluntary, and the rights of illegally dismissed employees who reach compulsory retirement age.
Rescinding a Land Sale in the Philippines: Why a Letter Is Not Enough
Philippine law requires a judicial or notarial act to rescind a sale of immovable property—even with an automatic rescission clause.
Perfecting Real Estate Sales in the Philippines When Receipts Seal the Deal
Learn when receipts perfect real estate sales in the Philippines, and the legal rules on ownership transfer.
When a Bouncing Check Isn't Estafa: Checks as Loan Security in the Philippines
Philippine Supreme Court ruling on when postdated checks given as loan security, not payment, cannot result in estafa conviction.
When Can an Employer Assign Tasks Outside Your Job Description? Philippine Labor Law
Philippine law limits management prerogative. Learn when an employer can assign tasks outside your job description and your rights.