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.
BIR Registration for New Businesses in the Philippines: Steps and Requirements
Complete guide to BIR registration for new businesses in the Philippines: forms, documentary requirements, and step-by-step process to register and comply.
Adoption in the Philippines: Procedure and Requirements Under RA 11642
Learn the domestic adoption procedure in the Philippines under RA 11642, including requirements, who may adopt, and the role of the NACC.
Data Privacy Act Compliance Checklist for Philippine Businesses
A practical Data Privacy Act compliance checklist for Philippine businesses covering NPC registration, privacy notices, security measures, and breach reporting.
Data Subject Rights in the Philippines: Access, Correction, and Erasure
Know your data subject rights in the Philippines under the Data Privacy Act: access, correction, erasure, and how to exercise them.
Employee Data Privacy Philippines: Employer's Guide to the Data Privacy Act
Learn how the Data Privacy Act of 2012 protects employee data in the Philippines and what employers must do to comply.
Fintech Regulation in the Philippines: BSP Rules and Licensing
Fintech regulation in the Philippines is shaped by BSP rules, the E-Commerce Act, and the Data Privacy Act. Learn the key legal requirements here.
Judicial Clemency for Philippine Lawyers: The Ruiz Case and the Path to Reinstatement
Learn how judicial clemency works for disciplined Philippine lawyers, including the requirements under the CPRA and the landmark Ruiz case.
Overvaluing Property When Does It Become A Crime Under Philippine Banking Laws
The Supreme Court clarifies when a bank appraiser's overvaluation of property becomes a crime under the General Banking Law, requiring proof of intent to influence the bank.
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.
Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
Freeze Orders in the Philippines: Probable Cause and Asset Protection Under AMLA
Learn how Philippine courts protect assets from unjustified freeze orders, and why probable cause is essential under the Anti-Money Laundering Act.
Simple Negligence vs Dishonesty: Upholding Public Trust in Government Service
A look at how the Supreme Court treats simple neglect of duty versus dishonesty, and why Ombudsman decisions in administrative cases must be executed promptly.
Understanding Juridical Possession and Its Impact on Estafa Convictions in the Philippines
A branch manager's conviction for estafa was reversed because she lacked juridical possession of goods—explaining a key element of Article 315.
Proving Illegal Dismissal: The Burden of Substantial Evidence in Philippine Labor Cases
Learn how the Supreme Court defines the employee's burden of proof in illegal dismissal cases, based on the Jarabelo ruling.
Prescription Period for Oral Contracts: What Creditors and Debtors Must Know
The Supreme Court clarifies the six-year prescription period for oral contracts and why timely action is critical for creditors and debtors.
Moral Ascendancy and Statutory Rape: Insights from a Philippine Supreme Court Decision
The Supreme Court affirms a statutory rape conviction, explaining how moral ascendancy and recantation are treated under Philippine law.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.
The Best Evidence Rule in Disciplinary Proceedings: Lessons from Basagan v. Espina
A disbarment complaint fails when complainants submit only photocopies. The Supreme Court explains why the Best Evidence Rule applies to lawyer discipline cases.
Understanding Lawyer Misconduct and Ethical Duties in Property Transactions
A Supreme Court ruling on a clerk of court's misconduct highlights the ethical boundaries court personnel must observe in property disputes.
How Lawyers' Dilatory Tactics Can Delay Justice: Lessons from a Landmark Supreme Court Ruling
Six lawyers were disciplined for filing frivolous motions to delay execution of a final judgment. Learn the rules they violated.
The Chain of Custody Rule in Drug Cases: Why Insulating Witnesses Matter
A look at People v. Flores, where the Supreme Court acquitted an accused due to a broken chain of custody under Section 21 of RA 9165.
Vicarious Liability and Common Carrier Duties: The Mendoza Case Explained
Learn how the Mendoza ruling clarifies employer liability for employee negligence and the obligations of common carriers in the Philippines.
Disbarment Case: Reprimand for Lawyer's False Statements and Court Disrespect
Supreme Court reprimands lawyer for discourteous language and unfounded accusations against judges and prosecutors in administrative case.
Broken Chains: Safeguarding Rights in Drug Cases Through Strict Chain of Custody
The Supreme Court acquits an inmate in a drug possession case, stressing the mandatory witness requirements in the chain of custody rule under RA 9165.