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.
Smuggling and the Presumption of Guilt: Possession and Tax Obligations in Philippine Law
When does possession of untaxed goods create a presumption of smuggling under Philippine law? The Supreme Court explains in Rieta v. People.
Sheriff’s Neglect of Duty: When Failure to Implement a Writ Means Dismissal
The Supreme Court held a sheriff liable for grave misconduct and gross dishonesty for failing to implement a writ of preliminary attachment and mishandling funds.