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.
Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?
Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
OFW Placement Fees: What Recruiters May and May Not Charge
Learn what placement fees OFWs may legally be charged, what recruiters cannot collect, and how to fight illegal charges.
VAT Zero-Rating for Renewable Energy: Key Requirements and Implications
Supreme Court clarifies VAT zero-rating requirements for renewable energy developers, including DOE endorsement, in Maibarara Geothermal case.
Attorney Misconduct: Handling Client Funds and Accountability in the Philippines
Learn how Philippine lawyers must account for client funds and return unused amounts, based on Supreme Court rulings on attorney discipline.
Theft vs Qualified Theft: Why the Wording of the Information Matters in Philippine Law
The Supreme Court clarifies when abuse of confidence elevates theft to qualified theft, and why the information must allege grave abuse.
Illegal Recruitment and Estafa: When Overseas Job Promises Turn Into Crimes
The Supreme Court clarifies when fake overseas job offers constitute illegal recruitment and estafa, and explains the penalties under Philippine law.
Breach of Public Trust: Accountability for Mismanagement of Court Funds in the Philippines
A Supreme Court ruling on a clerk of court's liability for fund mismanagement, tampered receipts, and delayed deposits.
Default Orders and Affidavit of Merit: Lessons from Far East Fuel v. Airtropolis
A default order can be lifted only with an affidavit of merit and proof of excusable negligence. Learn the rules from a recent Supreme Court ruling.
Accountability for False Promises: Illegal Recruitment and Estafa Conviction Analyzed
The Supreme Court affirms conviction for illegal recruitment in large scale and estafa, clarifying liability for false promises of overseas employment.
Upholding Final Judgments: The Prohibition Against Defiance of Court Orders
The Supreme Court reiterates that final judgments are immutable and must be obeyed, even by government entities, in National Steel Corporation v. City of Iligan.
Lawyer Disbarred for Misconduct in Property Transactions: Lessons from BASECO Case
Supreme Court disbars lawyer for failing to account for client funds and neglecting property titling work, highlighting ethical duties in Philippine property law practice.
Lawyer Accountability: Why Financial Management and Client Service Matter in Court
A Supreme Court ruling on misappropriated court funds shows why lawyers and court personnel must uphold strict financial management and client service standards.
Proving Cargo Damage Claims: Evidence Rules and Res Ipsa Loquitur
The Supreme Court clarifies the evidence needed to prove cargo damage claims and when res ipsa loquitur applies.
Understanding Gross Misconduct: Court Employee's Handling of Bail Money
Court process server found guilty of gross misconduct for receiving bail money from litigants. Learn the rules and penalties.
Understanding Gross Misconduct: The Consequences of Mishandling Cash Bail in Philippine Courts
A court process server who received P36,000 as cash bail but failed to turn it over was found guilty of gross misconduct, forfeiting retirement benefits.
Understanding Illegal Recruitment and Estafa: Protecting Yourself From Job Scams in the Philippines
The Supreme Court explains illegal recruitment in large scale and estafa, and how job seekers can spot and avoid overseas employment scams.
Construction Arbitration in the Philippines: Finality of CIAC Awards and Judicial Review Limits
Philippine courts defer to CIAC arbitral findings absent fraud or corruption. Learn the limits of judicial review in construction disputes.
Verbal Agreements vs Written Contracts: When a Lease or Workplace Transfer Can Be Modified
Philippine Supreme Court ruling on when verbal notices and transfer orders are invalid, protecting employee security of tenure.
When Silence Speaks Volumes: Illegal Exaction and Abuse of Discretion in Garbage Collection Fees
Explore how the Supreme Court ruled that a prosecutor's dismissal of an illegal exaction case against a barangay captain constituted grave abuse of discretion.
Reasonable Doubt in Qualified Theft: When Missing Proof Means Acquittal
A look at how the Supreme Court acquitted an accounting-in-charge of qualified theft when the prosecution failed to prove taking and intent.
Sheriff Dismissed for Accepting Unofficial Payments From Litigants
Supreme Court dismisses sheriff for receiving P100,000 in direct payments from litigants, ruling such conduct constitutes serious dishonesty.
Input VAT in Construction Costs and Ownership Shares in Realty Disputes
Philippine Supreme Court ruling on input VAT in construction costs and proportional ownership shares in a realty joint venture dispute.