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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Breach of Public Trust: Tampering Court Records Leads to Dismissal
Supreme Court dismisses cash clerk for tampering official receipts and misappropriating fiduciary funds, reaffirming strict accountability for court personnel.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
VAT Refund Claims: Strict Deadlines and Proper Documentation Required
Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.
Court Cash Clerk Dismissed for Dishonesty and Misconduct in Handling Judiciary Funds
Supreme Court affirms dismissal of court cash clerk for misappropriating judiciary funds through falsified official receipts, citing public trust principles.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
Clerks of Court Upholding Fiscal Responsibility and Public Trust in Handling Court Funds
A clerk of court fined for collecting transportation allowance without issuing official receipts, violating Rule 141 and Supreme Court Circular No. 26-97.
When a Court Employee's Misconduct Outside the Courtroom Leads to Dismissal
The Supreme Court dismissed a court cashier for tampering with official receipts and misappropriating judiciary funds, reaffirming that integrity is required of all court personnel.
Good Faith and Due Diligence When Lawyers Rely on Official Records
When can a lawyer rely on official receipts without facing disciplinary action? The Supreme Court explains the limits.
Clerks of Court and Cash Bonds: Accountability for Neglect of Duty in Handling Official Receipts
A clerk of court who delayed issuing receipts and depositing cash bonds was held liable for simple neglect of duty.
Failure to Issue Official Receipts: Court Employee Suspended for Grave Misconduct
Court employee suspended six months for grave misconduct after collecting clearance fees without issuing official receipts, violating public trust.
Clerk of Court Dismissed for Dishonesty and Falsification in Private Transactions
Supreme Court rules on misuse of official receipts for private deals, imposing strict accountability on court personnel.