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.
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Corporate Responsibility Enforcing Contracts Despite Technicalities
Supreme Court clarifies corporate rehabilitation rules, HLURB receiver requests, and 180-day plan approval periods in Lexber v. Dalman.
Revival of Judgment and Real Parties in Interest: Key Lessons from Clidoro v. Jalmanzar
The Supreme Court clarifies when a complaint for revival of judgment may be dismissed for lack of cause of action, and who qualifies as a real party in interest.
Certiorari vs Appeal: Choosing the Right Remedy Against Shari'a Court Resolutions
A Supreme Court ruling clarifies why certiorari cannot substitute for a lost appeal, using a Shari'a court dispute as the case study.
Contractor’s Liens and Privity of Contract: Lessons from Jan-Dec Construction v. FTI
A contractor’s lien under Article 2242 has limits—privity of contract and the right remedy matter. Learn from Jan-Dec Construction v. FTI.
Exhaustion of Administrative Remedies: A Prerequisite Before Court Action
Philippine Supreme Court ruling on why exhaustion of administrative remedies and motion for reconsideration are mandatory before judicial recourse.