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.
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Bangsamoro Local Governance Code: What BAA No. 49 Means for BARMM LGUs
The Bangsamoro Local Governance Code of 2023, or BAA No. 49, governs BARMM provinces, cities, municipalities, and barangays. Here is what it covers.
IRR of the Bangsamoro Local Governance Code (BAA No. 49): What the Rules Add
The IRR of the Bangsamoro Local Governance Code (BAA No. 49) took effect in 2024. Here is what the rules add on LGUs, barangays, and decentralization.
BARMM Local Taxation: LGU Revenue Powers Under the Bangsamoro Local Governance Code
BARMM local taxation explained: how the Bangsamoro Local Governance Code lets LGUs create revenue sources, levy taxes, and share in national taxes.
Business Permit Requirements Philippines: A Complete Guide for 2025
Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.
How to Dissolve a Corporation in the Philippines: Voluntary and Involuntary Paths
Learn how to dissolve a corporation in the Philippines under the Revised Corporation Code, including voluntary dissolution and involuntary revocation.
Internet Gaming License PAGCOR Requirements in the Philippines: New Application Guide
A complete guide to Internet Gaming License PAGCOR requirements in the Philippines, covering documentary, locational, and pre-operational steps for new applicants.
Unwarranted Benefits Local Officials Liability FOR Illegal Insurance Agreements IN Pagsanjan
Supreme Court clarifies liability under Section 3(e) for mayors and councilors in illegal insurance contracts without public bidding.
Breach of Public Trust: Dismissal for Negligence and Misconduct in PDAF Allocation
Supreme Court affirms dismissal of DSWD official for grave misconduct, serious dishonesty, and conduct prejudicial to the best interest of the service in PDAF allocation.
Boundary Disputes and Local Government Authority: Caloocan v. Malabon
Supreme Court clarifies that boundary disputes between LGUs must first go through sanggunian settlement before courts can intervene.
Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds
The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax sale.
Zoning vs Vested Rights: When Local Ordinances Clash With National Policy
Supreme Court rules on Quezon City zoning ordinance vs Manila Seedling Bank's usufructuary rights over national government property.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
Presidential Power vs Individual Rights: Amnesty Revocation in the Philippines
The Supreme Court rules on amnesty revocation, due process, and the limits of presidential power in the Trillanes cases.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
When Does Teasing Cross the Line? Understanding Homicide and Sufficient Provocation in the Philippines
The Supreme Court clarifies when teasing amounts to sufficient provocation and why a sudden attack may not be treachery.
3G Frequency Allocation and the NTC's Regulatory Discretion: Lessons from Next Mobile v. NTC
The Supreme Court affirms the NTC's broad discretion in allocating 3G frequencies, clarifying the limits of judicial review over technical regulatory decisions.
Redemption Rights: Can You Redeem Property Without Being the Registered Owner?
Supreme Court clarifies that buyers with unregistered deeds can redeem tax-delinquent property within the one-year period under Section 261 of the Local Government Code.
Local Government Share in National Wealth: Water Rights and Resource Utilization
Supreme Court clarifies when LGUs can claim a share from water resources under the Constitution and Local Government Code.
Protecting Environmental Advocacy: The Limits of SLAPP Suits in Philippine Jurisprudence
Philippine courts define the limits of strategic lawsuits against public participation (SLAPP), balancing environmental advocacy with the right to protect reputations.
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.
Mandamus and Local Governance: Ensuring the Operation of Newly Created Provinces in the Philippines
The Supreme Court clarifies that newly created provinces must not be left without officials, compelling the BLGF to process appointments.
Balancing Local Autonomy and National Law: The Limits of Municipal Power Over Water Resources
The Supreme Court nullified Batangas City's desalination ordinance, ruling that local governments cannot regulate water resources already governed by national law.
Business Permit Fees vs. Local Taxes: SC Ruling on Economic Zone Exemptions
SC rules tax-exempt economic zone entities must still pay business permit fees, which are regulatory, not tax.
When Does a Company Bonus Become a Demandable Right in the Philippines?
Learn when a company bonus becomes a demandable right under Philippine law, based on the Supreme Court's ruling in Maternal vs. Coca-Cola Bottlers.