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.
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Breach of Public Trust: Accountability for Mismanagement of Court Funds in the Philippines
A Supreme Court ruling on a clerk of court's liability for fund mismanagement, tampered receipts, and delayed deposits.
Lawyer Disbarred for Misappropriating Client Funds and Forging Receipts
Supreme Court disbars lawyer for misappropriating client's payment, forging receipts, and deceiving the court in violation of the CPR.
Attorney Suspended for Neglect and Misconduct in Handling Client's Legal Fees
A lawyer who collected P900,000 in fees but failed to file the client's case and refused to issue receipts was suspended for two years.
Trust Receipts and Estafa: Upholding Criminal Liability for Breach of Trust
Supreme Court clarifies that failure to turn over goods or proceeds under trust receipts is estafa under PD 115, not mere civil liability.
Trust Receipts and Criminal Liability: When a Loan Becomes Estafa Under PD 115
The Supreme Court clarifies when a trust receipt transaction creates criminal liability for estafa, not just civil liability, under PD 115.
Trust Receipts and Estafa: Why a Payment Agreement Does Not Erase Criminal Liability
The Supreme Court ruled that a new payment schedule cannot erase criminal liability for trust receipt violations, which are malum prohibitum.
Navigating Extraordinary and Miscellaneous Expenses: A Guide for Government Entities
The Supreme Court clarifies COA rules on EME reimbursements for GOCCs, emphasizing receipts over certifications and strict compliance.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Lawyer Misconduct and Fraud: Disbarment for Deceit in Legal Practice
A lawyer who defrauded his client of P14.3M through fake receipts and false filings was disbarred. Learn the ethical rules violated.
Proving Debt With Delivery Receipts: Preponderance of Evidence in Commercial Cases
Learn how delivery receipts and bills of lading can prove unpaid commercial debts under the preponderance of evidence rule.
Breach of Public Trust: Tampering Court Records Leads to Dismissal
Supreme Court dismisses cash clerk for tampering official receipts and misappropriating fiduciary funds, reaffirming strict accountability for court personnel.
Trust Receipts Law: Corporate Officers' Liability and Due Diligence in Criminal Demurrers
When a demurrer to evidence is granted in a trust receipts case, private complainants may still question the civil aspect via certiorari.
Are Club Membership Fees Taxable Income? The Supreme Court Weighs In
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-able receipts.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Breach of Public Trust: Accountability for Mismanagement of Judiciary Funds
Supreme Court rules on accountability of judges and court personnel for tampered receipts and overwithdrawals from judiciary funds.
BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process
Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.
HMO VAT Assessments Void Without Letter of Authority: Medicard Case
Supreme Court voids HMO VAT assessment without Letter of Authority; only service fees, not earmarked medical funds, are taxable gross receipts.
Supreme Court: A Signed Check Creates a Presumption of Debt Even Without Written Contract
The Supreme Court rules that a signed, dishonored check is enough to prove an obligation, even without a written contract or delivery receipts.
Court Dismisses Clerk of Court for Misusing Judiciary Funds and Tampering Receipts
Clerk of court dismissed for gross dishonesty after tampering receipts and misusing judiciary funds. Learn the rules on court fund handling.
Frustrated Homicide: Intent to Kill and Damages in Roque v. People
The Supreme Court clarifies intent to kill in frustrated homicide and awards temperate damages when receipts are missing.
VAT Refund Claims: Strict Deadlines and Proper Documentation Required
Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.
Certification vs Receipts: Reimbursing Expenses in Government-Owned Corporations
The Supreme Court clarifies that certifications alone cannot support EME reimbursement claims in GOCCs under COA Circular No. 2006-01.
Trust Receipts vs Loans: When Intent Defines the Contract
Supreme Court clarifies when a trust receipt is really a loan, acquitting a corporate officer of estafa under PD 115.