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.
Finality of Judgments: COA Cannot Reverse Absolved Parties' Liability
The Supreme Court rules that the COA cannot reverse a final decision absolving employee-recipients from refunding disallowed benefits, reinforcing finality principles.
Oral Share Sale Agreements in the Philippines: Enforceability and Remedies After Breach
Learn when oral agreements to sell shares are enforceable in the Philippines, and the remedies available when a seller backs out.
When Can COA Demand a Refund of Disallowed Government Employee Benefits?
Learn when the COA can demand refunds of disallowed government benefits and when employees may be excused from returning them.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
Attorney Misconduct: Handling Client Funds and Accountability in the Philippines
Learn how Philippine lawyers must account for client funds and return unused amounts, based on Supreme Court rulings on attorney discipline.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
Estafa Acquittal: Why a Faulty Information Violates Due Process in the Philippines
A flawed information can lead to acquittal in estafa cases. Learn how the right to be informed shapes criminal due process in the Philippines.
Installment Land Sales in the Philippines: Buyer Rights and Contract Reinstatement
Learn how the Supreme Court protects installment buyers' right to reinstate contracts under the Maceda Law.
Writ of Kalikasan: Supreme Court Requires Concrete Evidence, Not Mere Allegations
The Supreme Court clarifies that Writ of Kalikasan petitioners must present concrete evidence linking a defendant's acts to environmental damage, not just allegations.
Writ of Kalikasan Requires Concrete Evidence, Not Speculation: Water for All Refund Movement Case
The Supreme Court clarifies that a Writ of Kalikasan demands concrete evidence of environmental harm, not mere speculation or unsubstantiated allegations.
Defective Vehicle Refund and Manufacturer Liability Under the Consumer Act
Supreme Court ruling clarifies consumer refund rights for defective vehicles and manufacturer liability under RA 7394, with administrative fines reinstated.
HLURB Decisions in Homeowners’ Association Disputes: Appeal to the CA, Not the OP
A Supreme Court ruling clarifies that HLURB decisions on intra-association disputes must be appealed directly to the Court of Appeals, not the Office of the President.
Consumer Refunds for Defective Products in the Philippines: What the Law Says
Learn when you can demand a refund or replacement for defective products under the Consumer Act and the Mazda v. Caruncho ruling.
Promissory Estoppel in Philippine Employment: When Employer Promises Bind
A Supreme Court ruling shows how employer assurances on retirement benefits can bind companies under promissory estoppel. Learn the key lessons.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Sales Commissions Are Wages: Supreme Court Ruling on Unpaid Commissions and Unauthorized Deductions
Sales commissions are wages under Philippine law. Learn what the Supreme Court ruled on unpaid commissions and unauthorized car plan deductions.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Caveat Emptor in Philippine Real Estate: Why Buyers Must Verify Title Before Purchase
The Supreme Court's Ranara ruling shows why buyers must verify property titles—failure to do so can mean losing both the purchase price and improvements.
HLURB Jurisdiction Over Condominium Disputes: Peralta v. De Leon Explained
Learn how the Supreme Court affirmed HLURB's exclusive jurisdiction over condominium buyer-developer disputes in Peralta v. De Leon.
Seafarer’s Illegal Dismissal: Due Process and the Ship’s Logbook in Maritime Cases
The Supreme Court ruled a seafarer’s dismissal illegal for lack of just cause and due process, highlighting the logbook’s evidentiary value.
Contract Rescission and RTC Jurisdiction: Lessons from Villena v. Payoyo
When rescinding a contract is the primary remedy, the case belongs in the Regional Trial Court—even if the monetary claim is small.
HLURB Jurisdiction Over Homeowner-Developer Disputes: Key Ruling
The Supreme Court confirms HLURB's exclusive jurisdiction over homeowner-developer construction disputes, not the RTC. Learn the rules and practical implications.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.