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.
COA’s Limited Role in Enforcing Final Court Judgments on Government Liabilities
The Supreme Court clarifies that COA cannot determine funding sources for final judgments, ensuring government obligations are honored without delay.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Easements vs. Taking: Just Compensation for Transmission Line Expropriation
When does an easement of right of way become a taking requiring full just compensation? The Supreme Court clarifies in this landmark case.
Dishonesty in Public Service: Falsifying the PDS and CSC Jurisdiction Over Exam Anomalies
The Supreme Court affirms dismissal for dishonesty when a police applicant cheats on exams and lies in the Personal Data Sheet.
Unlocking Compensation for Government Contracts: The Power of Quantum Meruit in Philippine Law
Learn how Philippine courts apply quantum meruit to recover unpaid work in government contracts, with key rules and practical guidance.
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.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Third-Party Claims in Property Execution: PSALM v. Maunlad Homes Explained
Learn how Philippine law protects third-party property owners from wrongful levy during judgment execution, based on PSALM v. Maunlad Homes.
Eminent Domain Easements Just Compensation For Perpetual Restrictions ON Property USE
When a right-of-way easement for transmission lines permanently restricts property use, full just compensation, not a mere easement fee, is due.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Expropriation in the Philippines: Provisional Deposit and Writ of Possession Explained
Understand how the 1997 Rules on expropriation allow the government to take property upon depositing assessed value, and what this means for owners.