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: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Unwritten Land Sales in the Philippines: When Possession and Improvements Matter
The Supreme Court clarifies when an unwritten sale of land can be enforced, focusing on possession, improvements, and partial performance under Philippine law.
Double Sale in the Philippines: Good Faith and Due Diligence in Property Disputes
A buyer who fails to inspect the property before purchase cannot claim good faith in a double sale. The Supreme Court explains why.
When a Parent Pays for Property in a Child's Name: Implied Trusts vs. Presumed Donations
Philippine law presumes a donation when a parent pays for property titled in a child's name. Learn how to overturn this presumption.
Usufruct vs. Co-Ownership: When a Usufructuary Can Eject a Co-Owner
The Supreme Court clarifies that a usufructuary can eject a co-owner during the usufruct period, protecting family property arrangements.
Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
Adverse Claims on Registered Land: When They Can and Cannot Be Annotated
The Supreme Court clarifies when an adverse claim on registered land is valid, and when it must be cancelled under Philippine property law.
Forcible Entry: How a Torrens Title Proves Prior Physical Possession
In ejectment cases, prior physical possession can be proven by a Torrens title and tax declarations, not just actual occupation. The Supreme Court explains.
Reconveyance for Void Contracts: Imprescriptible Actions Under Article 1410
When a land transfer rests on a void or inexistent contract, an action for reconveyance does not prescribe, protecting rightful owners.
Understanding Fraudulent Property Inclusion Insights From A Landmark Supreme Court Decision
A Supreme Court ruling clarifies when ejectment suits fail and why repeated demands don't reset the one-year filing period.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land
When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.
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.
Understanding Jurisdiction in Injunction Cases: A Guide for Property Owners and Legal Practitioners
Learn how the Supreme Court resolved a tax dispute between two LGUs, and what it means for property owners facing competing tax claims.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
Regalian Doctrine and Land Registration: Proving Alienable and Disposable Land
Learn how the Regalian doctrine affects land registration in the Philippines, and why applicants must prove land is alienable and disposable.
Foreign Currency Deposits and Joint Accounts: Consent Requirements in Estate Proceedings
Philippine Supreme Court rules on consent requirements for withdrawing from joint foreign currency deposit accounts during estate settlement.
Tax Declarations as Evidence of Ownership: Protecting Possessory Rights
The Supreme Court clarifies that tax declarations, while not conclusive, are strong evidence of possession in the concept of owner when coupled with continuous possession.
Real Property Tax: Who Pays When Ownership and Possession Differ
Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
Hierarchy of Courts and Exhaustion of Administrative Remedies: The Imperative for Orderly Legal Processes
The Supreme Court reiterates that parties must observe the hierarchy of courts and exhaust administrative remedies before seeking judicial relief.
Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities
Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.
Relocation Surveys in Land Disputes: Why Precise Boundaries Matter
When land titles conflict, courts order relocation surveys to settle boundary disputes. Learn the rules and practical lessons.
Garbage Fees and Socialized Housing Tax: When Local Levies Go Beyond Legal Limits
The Supreme Court ruled on Quezon City's power to impose garbage fees and socialized housing tax under the Local Government Code.