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.
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.
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.
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.
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.
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.
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.
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.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
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.
Proving Land Ownership in the Philippines: Tax Declarations and Cadastral Surveys in Quieting Title Cases
Learn how tax declarations, cadastral surveys, and possession determine ownership in Philippine land disputes, based on a Supreme Court ruling.
Spanish Land Titles in the Philippines: P.D. 892 and Why They No Longer Prove Ownership
Spanish-era land titles lost their force under P.D. 892. Learn the registration deadline, the San Pedro ruling, and what evidence now counts.