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.
Understanding Qualified Trafficking in Persons: Insights from a 2023 Supreme Court Ruling
The Supreme Court affirms a conviction for qualified trafficking in persons, explaining the elements of the crime and how courts prove them.
Senior Citizen Discounts: When Golf Clubs Must Comply
The Supreme Court clarifies when private golf and country clubs must grant the 20% senior citizen discount under RA 9994.
Copyright Infringement: Playing Music in Commercial Establishments Without a License
Philippine Supreme Court rules commercial establishments need music licenses. Learn about copyright infringement, FILSCAP, and royalty obligations.
Conflict of Interest and Public Funds: When Cooperative Membership Does Not Equal Graft
Supreme Court clarifies that mere cooperative membership or past affiliation does not prove graft under the Anti-Graft Law.
Religious Freedom and SSS Coverage: The Salvation Army Case Explained
The Supreme Court ruled that religious ministers can be SSS-covered employees. Learn how the Court balanced faith and social security law.
Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Beyond the Hearing Room: Upholding Due Process in Employee Dismissal Cases
This article examines the Supreme Court's ruling on due process in employee dismissal cases, clarifying the requirements for valid termination.
When Courts Can Pierce the Corporate Veil to Reach a Natural Person's Assets
Explaining the Supreme Court's ruling on reverse piercing of the corporate veil, allowing creditors to reach corporate assets to satisfy a judgment against a controlling individual.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Tax on Non-Profit Hospitals: Balancing Charity and Commerce in Philippine Law
Philippine Supreme Court clarifies that non-profit hospitals like St. Luke's pay 10% tax on income from paying patients, balancing charity and commerce.
Quorum Quagmire: Can Non-Unit Owners Decide a Condo's Fate?
Supreme Court rules on quorum in condo meetings, membership of owner-developers, and who can sit on the board.
Upholding Corporate Governance: The Limits of Status Quo Orders in Intra-Corporate Disputes
The Supreme Court clarifies the strict rules for status quo orders in intra-corporate disputes, emphasizing due process, bonds, and the limits of provisional relief.
When a Corporate Club Member Changes Nominees: Who Pays the Membership Fee?
Supreme Court ruling on whether a golf club can charge new membership fees when a corporate member replaces its designated nominees.
Corporate Membership Dues: Who Pays When Nominees Change
Supreme Court rules on whether golf clubs can charge new membership fees when corporate members replace their nominees.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
When Public Funds Meet Private Entities: The Boundaries of the Anti-Graft Law
The Supreme Court clarifies when government financial assistance to private organizations may or may not violate Section 3(e) of the Anti-Graft Law.
Agency and Authority: When a Deed Does Not Mean a Done Deal in Property Sales
Philippine Supreme Court ruling on when a deed of sale is void without proper agency authority under the Civil Code.
Business Closure vs Retrenchment: Protecting Workers' Rights in the Philippines
The Supreme Court clarifies the difference between business closure and retrenchment under Philippine labor law, and when separation pay is required.
When Power Discounts Must Reach Consumers: The PPA Refund Case
Explaining the Supreme Court ruling that electric cooperatives must pass on power discounts and refund over-recoveries to consumers.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
Philippine Red Cross Charter: Understanding Its Unique Legal Status
The Supreme Court explains why the Philippine Red Cross is neither a private corporation nor a government entity, and why its charter remains valid.
Trust and Tax: Protecting Pension Funds Through Beneficial Ownership
How the Supreme Court protected a pension fund's tax-exempt income by recognizing beneficial ownership under Article 1452 of the Civil Code.
When a Club Can’t Sell Your Share: Valley Golf and Membership Termination
A non-stock club cannot seize a fully-paid member’s share for unpaid dues without proper notice and hearing. Learn the rule.