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.
Estate Tax in the Philippines: Rate, Deadlines, and How to Settle an Estate
Learn the estate tax Philippines rate, who pays it, and the steps to file and settle a decedent's estate under the TRAIN Law.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
How to File an Estafa Case in the Philippines
Learn how to file an estafa case in the Philippines, including the legal basis, evidence needed, and the step-by-step process.
Qualified Theft vs. Simple Theft: When Does Grave Abuse of Confidence Apply?
The Supreme Court clarifies when employee theft becomes qualified theft, requiring proof of special trust beyond ordinary employer-employee relations.
Sheriff's Duty of Care: When Neglect in Execution Leads to Dismissal
A sheriff's deviation from Rule 39 execution procedure constitutes simple neglect of duty, warranting dismissal when aggravated by prior offenses.
Extortion Under the Color of Authority: Understanding Simple Robbery in the Philippines
When court employees demand money to perform official duties, they commit simple robbery. The Supreme Court explains why in Peralta v. People.
Theft vs. Robbery in the Philippines: The Element of Force Explained
Understand the difference between theft and robbery under Philippine law, and how the element of force affects criminal liability and penalties.
Cyber-Enabled Robbery in the Philippines: How RA 10175 Raises Penalties for Digital Extortion
Learn how the Supreme Court applies the Cybercrime Prevention Act to robbery committed through digital means, and why penalties are one degree higher.
Intent to Gain in Theft Cases: Good Faith Ownership Claims Under Philippine Law
Philippine theft law requires intent to gain. Learn how a good faith belief in ownership can defeat criminal charges, citing Amarille v. People.
Acquittal Due to Lack of Proof: Examining the Elements of Estafa and Theft in Philippine Law
A look at how Philippine courts distinguish estafa from theft, and why the prosecution must prove every element beyond reasonable doubt.
Robbery by Extortion: When Law Enforcement Crosses the Line
Police officers who demand money to drop charges commit robbery by extortion. The Supreme Court explains why.
Motion to Quash in Estafa Cases: Grounds, Waiver, and Double Jeopardy Explained
Learn the procedural rules on motion to quash in estafa cases, including waiver of grounds and double jeopardy, from a recent Supreme Court ruling.
Equitable Interest: How Liquidating Dividends Impact Foreign Land Ownership in the Philippines
SC ruling on whether a foreign stockholder's liquidating dividends in Philippine land may be levied to satisfy judgment debts.
Theft vs. Estafa in the Philippines: Key Distinctions and the Horca Case
Theft and estafa differ in possession and deceit. The Horca ruling shows why the distinction matters and how acquittal can still leave civil liability.
Robbery vs. Direct Bribery: What the Remolano Case Teaches About Due Process
The Supreme Court's Remolano ruling clarifies when extortion is robbery or bribery—and why accurate criminal charges are essential to due process.
Understanding Estafa in Trust Receipt Transactions: Key Lessons from Barlin v. People
Learn how the Supreme Court applied estafa under Article 315(1)(b) to trust receipt violations, and what businesses should know.
Robbery Under Philippine Law: When Taking and Intent to Gain Are Complete
The Supreme Court in Poquiz v. People clarifies when robbery is consummated—the moment of taking, not recovery. Learn the elements and practical implications.
Probate of an Alien's Will in the Philippines: Nationality Principle Explained
Philippine courts can probate a foreigner's will executed in the Philippines. The nationality principle does not strip local courts of jurisdiction.
Robbery with Rape and Grave Threats: Key Lessons from People v. Bueza
A Supreme Court ruling clarifies how credible testimony can prove robbery with rape and grave threats, even without physical injuries.
Positive Identification Prevails Over Alibi in Robbery with Physical Injuries Cases
Philippine Supreme Court ruling on why positive identification beats alibi in robbery with physical injuries cases, with practical takeaways.
Robbery with Rape: When Accomplices Are Liable for a Co-Accused’s Rape
The Supreme Court clarifies when a robber is liable for a co-accused’s rape, requiring proof of awareness and opportunity to prevent it.
Robbery with Homicide: When a Deadly Robbery Is Only Simple Robbery
The Supreme Court explains when a death during a robbery still results in simple robbery, not robbery with homicide.
Transferee Pendente Lite in Trademark Assignments: The Sunfire Trading Case
Learn how the Sunfire Trading ruling clarifies that buying a trademark during litigation binds the buyer to the case's outcome.
Robbery with Homicide: How Circumstantial Evidence Secures a Conviction
Explaining the Supreme Court's ruling in People v. Mancao on robbery with homicide, circumstantial evidence, and the presumption of guilt from possession of stolen property.