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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PAGCOR Share and Audit Fee Remittance Procedures: A Guide for Gaming Operators
Understand PAGCOR share and audit fee remittance procedures, including weekly schedules, bank accounts, penalties, and common compliance mistakes.
Mayor's GSIS Remittance Liability: Intent Still Matters in Criminal Cases
Supreme Court acquits mayor of GSIS non-remittance, ruling that intent to perpetrate the prohibited act must still be proven even in malum prohibitum cases.
Accountability in Public Office: Non-Remittance of GSIS Contributions and the Boundaries of Criminal Liability
The Supreme Court clarifies when public officials face criminal liability for unremitted GSIS contributions, distinguishing violations of RA 8291 from graft under RA 3019.
Non-Remittance of Judiciary Funds: Accountability and Consequences for Clerks of Court
The Supreme Court clarifies that clerks of court face administrative liability for unremitted judiciary funds, even after full restitution, in a recent ruling.
Understanding the Legal Duties of Public Officials in Remitting GSIS Contributions
A mayor's duty to remit GSIS premiums explained through a Supreme Court ruling on criminal liability for non-remittance.
Navigating Fiscal Autonomy: The Limits of Incentive Disbursement in State Universities
The Supreme Court clarifies when the Film Development Council may claim amusement tax remittances from theater operators after the unconstitutionality ruling.
Understanding THE Impact OF Unconstitutional Laws ON Amusement TAX Remittances IN THE Philippines
Clerks of Court and Financial Mismanagement: Consequences of Breaching Fiduciary Duties
Supreme Court rules on clerk of court's liability for fund shortages, delayed remittances, and breach of financial duties in the judiciary.
Tax Refund Claims: When Remittance Proof Isn't Required for Exempt Taxpayers
Philippine Airlines' tax refund case clarifies when proof of remittance is needed and how CTA reviews administrative claims.
Corporate Liability Accountability FOR Unremitted SSS Contributions
Supreme Court affirms conviction of corporate officer for non-remittance of SSS contributions under RA 8282.
SSS Contribution Remittance: Non-Payment Makes Corporate Officers Criminally Liable
Corporate officers can face jail time for failing to remit SSS contributions. Learn the rules from a Supreme Court ruling.
Breach of Trust Accountability for Delayed Remittance of Court Funds
Court personnel who delay remitting collected funds face administrative liability, even after full restitution and retirement.
Court Employee Fined for Delayed Deposit of Judiciary Funds: Accountability Rules
Court employee fined P10,000 for delayed remittance of judiciary funds; SC clarifies duty to deposit collections within 24 hours.
Clerks of Court Upholding Fiscal Responsibility and Timely Remittances of Judiciary Funds
The Supreme Court holds court personnel accountable for delayed fund remittances, imposing fines for neglect of duty.
Breach of Public Trust: Dismissal for Non-Remittance of Judiciary Collections
Supreme Court affirms dismissal of court OIC who failed to remit P177,838.24 in judiciary funds, citing breach of public trust.
Breach of Trust Estafa and the Misappropriation of Funds Entrusted for Tax Remittance
When does a cashier's mishandling of funds amount to estafa? The Supreme Court clarifies the key distinction between material and juridical possession.
Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Court Employees Must Remit Judiciary Funds on Time: Full Restitution Does Not Erase Liability
Learn why a court employee who fully repaid missing funds still faced a P10,000 fine for delayed remittance of judiciary collections.
Delayed Remittance of Judiciary Funds: Accountability of Court Personnel Explained
The Supreme Court clarifies that delayed remittance of court collections is neglect of duty, even if shortages are later fully restituted.
Accountability Behind Bars: Holding Court Cashiers Liable for Fund Shortages
Court clerks and cashiers face administrative liability for delayed remittance of fiduciary funds, even after full restitution, as shown in this 2010 ruling.
Delayed Remittance of Court Funds: When a Clerk of Court Faces Administrative Liability
A clerk of court kept court funds for nearly a year. The Supreme Court explains why delay alone is gross neglect of duty.
Double Jeopardy and Prioritization Defense in Malversation and Graft Cases
The Supreme Court clarifies when prioritizing payments excuses non-remittance of GSIS funds and when double jeopardy applies in graft cases.
Delayed Remittance of Judiciary Funds: A Clerk of Court's Duty to Public Trust
A Supreme Court ruling on a clerk of court's delayed remittance of judiciary funds, explaining accountability rules and penalties.