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.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
Revival of Judgment in the Philippines: Who Are Indispensable Parties and When to File
Learn the rules on reviving a final judgment in the Philippines, including indispensable parties and the 10-year prescriptive period.
Death of the Accused and Criminal Liability: The Rodriguez v. Elorde Ruling
When an accused dies before final judgment, criminal liability is extinguished. But civil liability may survive—here's how.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
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.
Constructive Dismissal of OFWs: When Unbearable Work Conditions Amount to Illegal Termination
The Supreme Court clarifies when unbearable working conditions abroad amount to constructive dismissal of OFWs, entitling them to back wages and damages.
Timely Filing of Just Compensation Claims Under Philippine Agrarian Law
Learn the 10-year prescriptive period for filing just compensation claims with the Special Agrarian Courts under Philippine agrarian reform law.
Supreme Court Upholds CIAC Jurisdiction, Strikes Down 14-Day Arbitration Limit in Government Contracts
Supreme Court affirms CIAC jurisdiction over government construction disputes and voids unreasonably short 14-day arbitration periods as contrary to public policy.
Prejudicial Question in the Philippines: Suspension, Not Dismissal, of Criminal Cases
A prejudicial question suspends, not dismisses, a criminal case. Learn the rule from a recent Supreme Court ruling.
Seafarer Death Benefits: Prescription Periods and Proving Work-Related Death
Learn the strict rules on prescription and compensability in seafarer death benefit claims, based on a recent Supreme Court ruling.
Proving Intimidation in Contracts: The Ortigas Land Dispute and the Burden of Proof
Philippine law presumes contracts valid. Learn how the Supreme Court requires clear evidence to prove intimidation or undue influence.
Conditional Donations: Substantial Compliance and Donor Intent in Land Donations
Supreme Court clarifies that substantial compliance with a donation's primary purpose, not perfect performance, governs conditional land donations.
Property Ownership and Possession: Lessons from a Philippine Supreme Court Ruling
A Philippine Supreme Court ruling clarifies ownership, possession, and the role of tax declarations in property disputes.
Can Laches Bar a Registered Owner’s Right to Recover Property in the Philippines?
The Supreme Court rules that laches cannot defeat a registered owner’s right to recover property under the Torrens system.
Forcible Entry vs. Unlawful Detainer: A Philippine Property Owner’s Guide
Learn the difference between forcible entry and unlawful detainer in Philippine ejectment cases, and how the Supreme Court clarified the rules in a recent ruling.
One-Year Prescription Period for Insurance Claims: The Alpha Plus Ruling
Learn how the Supreme Court's Alpha Plus ruling clarifies the one-year prescription period for insurance claims and why timing matters.
SALN Violations and Perjury: Prescriptive Periods Explained
Learn the prescriptive periods for SALN violations and perjury in the Philippines, based on the Supreme Court's ruling in the Germar case.
Mortgage Foreclosure and Prescription in the Philippines: Key Lessons from a Landmark Case
Learn how prescription periods affect mortgage foreclosure in the Philippines, based on the Supreme Court's ruling in Active Wood Products v. State Investment House.
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.
Laches in Philippine Law: How Delay Can Bar Your Legal Claims
Learn how the doctrine of laches can bar legal claims in the Philippines, even before the prescriptive period expires, through the Supreme Court's ruling in Ang v. Abaldonado.
Oral Contracts for Property: Six-Year Prescription Bars Stale Claims for Specific Performance
Oral agreements to transfer property must be enforced within six years. Learn how prescription works and why timely action matters.
Assurance Fund Claims: When the Prescriptive Period Starts for Defrauded Landowners
The Supreme Court clarifies when the six-year period to claim the Assurance Fund begins for landowners defrauded under the Torrens system.
The Five-Year Rule on Execution of Judgments: Villareal v. MWSS Explained
Winning a case is only half the battle. Learn the five-year rule on executing judgments and why delay can void a writ.
Annulment of Judgment vs. Affidavit of Reappearance: Fraudulent Presumptive Death Declarations
When a presumptive death declaration is obtained by fraud, the Supreme Court clarifies why annulment of judgment—not an affidavit of reappearance—is the proper remedy.