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.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
Conduct Prejudicial to the Best Interest of the Service: SC on Inordinate Delay
The Supreme Court clarifies when the period for inordinate delay begins in Ombudsman cases, citing Quemado v. Sandiganbayan.
Directors' Liability for SSS Contributions: When Courts May Deny Withdrawal of Information
Explore the Supreme Court ruling on directors' liability for unpaid SSS contributions and the trial court's discretion in criminal cases.
Ombudsman's Power to Reopen Cases and Due Process in Preliminary Investigations
Explaining the Supreme Court's ruling on the Ombudsman's authority to reverse a predecessor's findings and due process limits in preliminary investigations.
Preliminary Investigation Is a Substantive Right: Lessons from Palacios v. People
The Supreme Court rules that denying a reinvestigation based on procedural guidelines violates due process when the accused was never notified.
Final Judgments Stand: Disbarred Lawyer's Bid to Reopen Case Denied
Disbarred lawyer's attempt to reopen final case denied; Court orders execution, fines, and contempt for defiance.
Final Judgments in Lawyer Discipline: Why They Cannot Be Reopened
The Supreme Court denies a disbarred lawyer's bid to reopen his case, reaffirming the doctrine of finality of judgment.
Double Jeopardy and Speedy Trial Rights in the ASEAN Street Lighting Case
Explaining the Supreme Court's ruling on double jeopardy, speedy disposition, and amended informations in Braza v. Sandiganbayan.
Friar Lands and Faulty Signatures: When Government Neglect Jeopardizes Land Ownership
The Supreme Court's Manotok ruling shows how documentary gaps in friar land sales can undermine even long-standing property claims.
Limits of Mandamus Court Discretion in Criminal Case Dismissals in the Philippines
Philippine Supreme Court clarifies when mandamus can compel a judge to dismiss criminal cases, and when it cannot.
Reopening a Preliminary Investigation Does Not Prove Prosecutorial Partiality
Supreme Court clarifies that reopening a preliminary investigation is not proof of bias under the Anti-Graft law, absent evidence of bad faith.
Preliminary Investigation Rights and the Definition of Rape: Key Lessons from De Castro
Learn when the right to preliminary investigation is waived and why finger insertion constitutes rape through sexual assault under Philippine law.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
State Witness Exclusion: Balancing Prosecutorial Discretion and Court Oversight
The Supreme Court clarifies when prosecutors may exclude accused persons from an information to make them state witnesses, and the limits of judicial discretion.
Withdrawal of Information vs Dismissal: What the Supreme Court Said
The Supreme Court clarifies when a motion to withdraw information is final, and how prosecutors must weigh both sides in preliminary investigation.
Plunder and Conspiracy: Defining "Combination or Series" in Amassing Ill-Gotten Wealth
The Supreme Court clarifies what constitutes a "combination or series" of acts in plunder cases, and the scope of conspiracy among co-accused.
Finality of Judgment in Disbarment Cases: The Bihag v. Era Resolution
The Supreme Court enforces final disbarment decisions, citing a lawyer for contempt and ordering execution of the judgment.
Judicial Discretion in Determining Probable Cause for Arrest Warrants
Explaining the judge's exclusive duty to personally determine probable cause for arrest warrants and the limits of judicial discretion.
Speedy Trial Rights: Motion for Reinvestigation and Waiver of Timeliness Claims
Philippine Supreme Court ruling on whether filing a motion for reinvestigation waives the right to claim speedy disposition of cases.
Defective Verification and Forum Shopping Certification: Why Cases Get Dismissed in Philippine Courts
Learn how defective verification or certification against forum shopping can get a case dismissed in Philippine courts, based on Loquias v. Ombudsman.
Due Process in Bail Applications: The Mandatory Hearing for Capital Offenses
Bail in capital offenses requires a mandatory hearing to determine if evidence of guilt is strong. Learn the rules from Narciso v. Sta. Romana-Cruz.
Speedy Disposition of Cases: Balancing Delay and Due Process in Anti-Graft Proceedings
Explaining the Castillo v. Sandiganbayan ruling on what counts as unreasonable delay in anti-graft cases and the right to speedy disposition.
Inconsistent Testimony in Rape Cases: How Reasonable Doubt Leads to Acquittal
How inconsistent testimony and lack of corroborating evidence created reasonable doubt, leading to acquittal in a Philippine rape case.