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.
Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules
A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.
Accomplice Liability in Direct Bribery: The Gerunda Case Explained
Learn how the Supreme Court defined accomplice liability in direct bribery cases, using the Gerunda ruling to explain key legal principles.
Dishonesty and Neglect of Duty: Consequences for Court Personnel in the Philippines
A Supreme Court ruling on a clerk of court's cash shortages clarifies the penalties for dishonesty and gross neglect of duty.
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.
Burden of Proof in Illegal Dismissal: Proving the Employer-Employee Relationship
In illegal dismissal cases, the employee must first prove the employer-employee relationship. G.R. No. 244206 clarifies this burden.
Employer Liability for Unremitted SSS Contributions: Key Lessons from the Supreme Court
The Supreme Court clarifies employer liability for unremitted SSS contributions, damages, and penalties under the Social Security Act.
When Mayors Face Criminal Liability for Unremitted GSIS Contributions
Supreme Court clarifies when municipal mayors can be held criminally liable for failure to remit GSIS premium contributions under RA 8291.
Local Fiscal Autonomy vs National Film Development: The Operative Fact Doctrine in Tax Cases
The Supreme Court balances local fiscal autonomy and national film development in the FDCP amusement tax case, applying the operative fact doctrine.
Limits of Mandamus: DepEd Not Compelled to Collect Loan Payments for Private Lenders
Supreme Court rules DepEd cannot be compelled by mandamus to collect and remit teacher loan payments for private lenders.
Reasonable Doubt in Qualified Theft: When Missing Proof Means Acquittal
A look at how the Supreme Court acquitted an accounting-in-charge of qualified theft when the prosecution failed to prove taking and intent.
Breach of Public Trust: Defining Misconduct and Dishonesty in Government Service
The Supreme Court affirms penalties against a former PCGG chairman for grave misconduct, serious dishonesty, and conduct prejudicial to the best interest of the service.
Valid Service of Summons in Foreign Judgment Recognition: Key Lessons from Express Padala v. Ocampo
Philippine Supreme Court ruling on invalid substituted service of summons in foreign judgment recognition, and its due process implications.
Judicial Misconduct When Solemnizing Marriages Goes Wrong
Two judges fined P40,000 each for sham wedding solemnization. Learn the rules on judicial marriage officiation.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
When Courts Overstep: The Limits of Relief in Telegraphic Transfer Disputes
Philippine Supreme Court clarifies that courts cannot award damages on issues never raised in pleadings, reinforcing due process in bank disputes.
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.
Corporate Liability Accountability FOR Unremitted SSS Contributions
Supreme Court affirms conviction of corporate officer for non-remittance of SSS contributions under RA 8282.
Cashier's Liability in Estafa: Reassessing Juridical Possession in Misappropriation Cases
The Supreme Court clarifies when a corporate officer's possession of entrusted funds constitutes juridical possession for estafa liability.
Malversation Through Falsification: Upholding Accountability in Philippine Public Office
A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.
Accountability Under the Law: Presumption of Malversation in Public Office
A clerk of court's failure to remit judiciary funds raises the presumption of malversation. Learn the rules on public accountability.
Certiorari as a Substitute for Appeal: Navigating Procedural Missteps in Philippine Courts
Learn when certiorari can replace an appeal in Philippine procedure, and how the Supreme Court treats loss of trust and confidence in dismissals.
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.
Upholding Due Process for Workers: When Business Closure Is a Subterfuge
Business closures must be bona fide. The Supreme Court explains when a simulated shutdown becomes illegal dismissal.
Boundary-Hulog Agreements and Employer-Employee Relations: What Drivers Should Know
A boundary-hulog agreement does not automatically erase the employer-employee relationship. Control over the driver remains the key test.