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.
When Courts Must Defer to CIAC: The Limited Review of Construction Arbitral Awards
The Supreme Court clarifies the narrow grounds for overturning CIAC arbitral awards, reaffirming judicial restraint in construction disputes.
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.
Government Expropriation and Bad Faith in Land Valuation Disputes
When does flawed land valuation in expropriation become a crime? The Supreme Court clarifies the limits of bad faith in government takings.
Novation in Construction Contracts: When Revisions Create a New Agreement
Philippine Supreme Court clarifies when revised construction plans and new contracts extinguish prior agreements through novation.
Understanding Demurrers to Evidence: When Can You Challenge the Prosecution's Case
A demurrer to evidence lets an accused challenge the prosecution's case. But denial cannot be attacked via certiorari, as Espinosa v. Sandiganbayan shows.
Limits of Mandamus: DepEd Not Compelled to Collect Loan Payments for Private Lenders
Supreme Court rules DepEd cannot be compelled by mandamus to collect and remit teacher loan payments for private lenders.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
Probable Cause and Graft Liability When a Governor's Request Shapes Public Bidding
Supreme Court ruling on graft liability of DPWH-ARMM officials for irregularities in infrastructure projects, including premature contractor mobilization.
Protecting Contractors: Quantum Meruit and COA Disallowances in Government Projects
Supreme Court clarifies when contractors may recover from void government contracts under quantum meruit, and the limits of COA's audit powers.
Counsel's Negligence and Due Process: When Can a Client Reopen a Case
When a lawyer's mistake hurts a client's case, can the case be reopened? The Supreme Court explains the limits of due process and counsel negligence.
Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application
The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.
Arbitrator Impartiality and Third Party Influence in Philippine Arbitration Awards
When can a third party's conduct taint an arbitration award? The Supreme Court clarifies standards for vacating awards on grounds of evident partiality.
Private Contractors Can Be Held Liable Under the Anti-Graft Law for Conspiring With Public Officers
The Supreme Court affirms that private individuals who conspire with public officers in graft cases can be held liable under Section 3(e) of RA 3019.
Finality of Judgments, Due Process, and Counsel's Negligence in Contract Rescission
A Supreme Court ruling on finality of judgments, due process, and counsel's negligence in a construction contract rescission case.
Consolidation of Cases: Efficiency and Prevention of Conflicting Judgments
Philippine Supreme Court explains when courts may consolidate related cases to avoid conflicting judgments, save time, and promote swift justice.
Extinguishment of Debt by Overpayment and Nullification of Extrajudicial Foreclosure
When overpayment extinguishes a mortgage debt, a foreclosure based on alleged default has no legal basis and may be voided.
When Contractors Overstate Work: COA's Audit Power and Quantum Meruit in Government Projects
The Supreme Court affirms COA's power to determine actual work accomplished and recover overpayments from government contractors under quantum meruit.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.
Duty to Act: Estoppel in Questioning Credit Account Statements
When silence on a credit statement binds a debtor. The Supreme Court explains estoppel, litis pendentia, and the burden of proof.
Finality Prevails: Reopening a BP 22 Case After Judgment
A Supreme Court ruling explains why a final BP 22 conviction cannot be reopened through a belated new trial motion or petition for relief.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Contract Validity and Enforceability: Lessons from Roblett v. Court of Appeals
A 1997 Supreme Court ruling on contract validity, authority to sign, and estoppel in Philippine obligations law.