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 a Corporate Officer Escapes Civil Liability for a Bounced Check Under BP 22
The Supreme Court clarifies that an acquitted corporate officer cannot be held personally liable for a dishonored corporate check under BP 22.
Acquitted Corporate Officer Not Civilly Liable for Bouncing Check: Supreme Court Ruling
Supreme Court clarifies that a corporate officer acquitted of BP 22 violations cannot be held civilly liable for the dishonored check's value.
Preliminary Attachment in the Philippines: Safeguarding Claims Without Overreach
The Supreme Court clarifies when preliminary attachment is proper, stressing strict compliance with Rule 57 to prevent abuse.
Emergency Powers and Oil Industry Takeovers: Understanding Delegation Limits in the Philippines
The Supreme Court struck down Section 14(e) of the Oil Deregulation Law for invalidly delegating emergency takeover powers. Learn the constitutional limits.
Unconstitutional Bargain: State Control Over Natural Resources in Philippine Seas
The Supreme Court struck down the JMSU as unconstitutional, reaffirming that exploration of the country's natural resources must remain under full State control.
Understanding Probable Cause: Judicial vs Executive Determinations in Customs Violations
The Supreme Court clarifies the difference between executive and judicial probable cause in customs cases, and when courts may overturn prosecutors' findings.
Prescription Period for Oral Contracts: What Creditors and Debtors Must Know
The Supreme Court clarifies the six-year prescription period for oral contracts and why timely action is critical for creditors and debtors.
Understanding Corporate Liability and Piercing the Corporate Veil in the Philippines
A Philippine Supreme Court case explains when corporate officers can be held personally liable and when courts pierce the corporate veil.
Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses
Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.
Execution Pending Appeal: Balancing Justice and Judicial Discretion in Philippine Courts
The Supreme Court clarifies the limits of execution pending appeal and the requirements for claiming injunction bonds in Abenion v. Pilipinas Shell.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
When Are Corporate Directors Liable for Illegal LPG Trading Under BP 33?
Supreme Court clarifies when corporate directors may be prosecuted for illegal LPG trading and underfilling under BP 33, as amended.
Tenant Rights Under Urban Land Reform: Proving Legitimate Tenancy for Protection Against Eviction
The Supreme Court clarifies that only legitimate tenants with proof of tenancy, not mere occupants, receive protection under P.D. No. 1517.
Search Warrants Beyond Territorial Limits: Compelling Reasons Under Rule 126
When may a judge issue a search warrant outside his court's territorial jurisdiction? The Supreme Court explains "compelling reasons" under Rule 126.
Upholding Public Safety: Supreme Court Invalidates Ordinance Permitting Oil Depots in Densely Populated Area
The Supreme Court strikes down Manila Ordinance No. 8187 for allowing oil depots to remain in densely populated Pandacan, reaffirming the primacy of public safety and health.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Finality of Judgments: The Binding Effect of Unchallenged Court Orders
A Supreme Court ruling on how an unchallenged labor decision becomes final, binding, and bars re-litigation of the same issues.
Continuing Suretyship in the Philippines: Liability for Future Debts Explained
Learn how the Supreme Court upheld a surety's liability for future debts under a Continuing Suretyship, and when courts may reduce attorney's fees.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Bouncing Checks and Civil Liability: Why You Can't Sue Separately for a BP 22 Violation in the Philippines
Learn why a bounced check can lead to estafa prosecution, not just BP 22, and what this means for your civil remedies.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
Balancing Public Welfare and Business Interests: The Manila Oil Depot Relocation Case
The Supreme Court upheld Manila's Ordinance No. 8027, ordering oil companies to relocate from Pandacan, balancing public safety with business interests.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.