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.
Dacion en Pago: How to Properly Extinguish Loan Obligations in the Philippines
Philippine Supreme Court explains how dacion en pago works, when loan obligations are extinguished, and the pitfalls lenders must avoid.
Probable Cause and the Ombudsman's Discretion: Limits of Judicial Review
The Supreme Court affirms the Ombudsman's dismissal of criminal charges for lack of probable cause, underscoring the limits of judicial review over prosecutorial discretion.
Grave Misconduct Requires Proof of Wrongful Intent, Not Just a Flawed Revaluation
When is a bad property valuation grave misconduct? The Supreme Court clarifies the evidence needed to hold public officers liable.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Back Taxes on Undeclared Improvements: What "Declared for the First Time" Means
The Supreme Court explains when local assessors may impose back taxes on previously undeclared building improvements under PD 464.