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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Election Gun Ban and Retroactivity: The Bargado Case Explained
Can a postponed election erase a gun ban violation? The Supreme Court's Bargado ruling explains retroactivity in Philippine election law.
Estafa and Bouncing Checks: Understanding Penalties and Retroactivity in the Philippines
The Supreme Court clarifies when RA 10951's reduced estafa penalties apply retroactively and why a trial court erred in releasing a convict.
Cyber Libel Retroactivity: When Online Posts Before RA 10175 Are Not Punishable
The Supreme Court clarifies that Facebook posts made before the Cybercrime Prevention Act of 2012 cannot be prosecuted as cyber libel.
Cyber Libel and Retroactivity: When Facebook Posts Escape Criminal Liability
Explaining the Supreme Court ruling that pre-2012 Facebook posts cannot be prosecuted as cyber libel under the Revised Penal Code.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Corporate Rehabilitation Stay Orders and Creditor Set-Offs: The Allied Banking v. SCP Ruling
When does a rehabilitation stay order bind creditors? The Supreme Court explains retroactivity, set-offs, and due process in Allied Banking v. SCP.
Retirement Benefits and Retroactivity: PITC v. COA on Judicial Interpretation
When a Supreme Court ruling interprets a law, it applies retroactively. PITC learned this in a dispute over retirement benefits.
Retroactivity of Laws Protecting Vested Retirement Benefits of Military Personnel
Supreme Court rules PD 1638 cannot retroactively strip vested retirement benefits of military retirees under RA 340.
Clarifying Deposit Substitutes: The 20-Lender Rule and Tax Implications in Bond Transactions
The Supreme Court clarifies when treasury bonds qualify as deposit substitutes subject to 20% final withholding tax, and the limits of BIR ruling retroactivity.
Retroactivity of Laws and Vested Rights in Bank Liquidation: PDIC v. Stockholders of Intercity Bank
When can a new law apply to an ongoing bank liquidation? The Supreme Court explains the rule on retroactivity and vested rights.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.
Retroactivity of Remedial Laws: Fresh 60-Day Period in Certiorari Petitions
Philippine Supreme Court explains why curative procedural rules apply retroactively, giving litigants a fresh 60-day period to file certiorari petitions.
Retroactivity of Laws in Eminent Domain: When New Legislation Meets Pending Expropriation
Explains when new laws apply retroactively in eminent domain cases, citing the Supreme Court ruling in Spouses Lintag v. NPC.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Retroactivity of Procedural Rules: Timely Justice in Estate Administration
The Supreme Court clarifies that procedural amendments apply retroactively, ensuring timely justice in estate administration cases.
Retroactivity of Procedural Rules Safeguarding Timely Appeals in Labor Disputes
How a procedural rule change saved a dismissed worker's appeal: the Supreme Court on retroactivity of Rule 65 amendments.
Retroactivity of Procedural Rules When Amended Laws Affect Pending Cases
When procedural rules change mid-case, retroactivity applies. Learn how the Supreme Court resolved this in Siena Realty.
When Tax Regulations Apply: Retroactivity vs Prospectivity in Philippine Law
Understanding when tax regulations apply retroactively or prospectively under Philippine law, with key principles and practical guidance.
Retroactivity vs Prospectivity: Protecting Vested Rights in Agrarian Reform Appeals
The Supreme Court clarifies when its ruling on the proper mode of appeal in agrarian cases applies, protecting vested rights.
Retroactivity of Remedial Laws: Clarifying the Period for Filing Certiorari Petitions
The Supreme Court clarifies when the 60-day period for filing certiorari petitions is counted, applying amended procedural rules retroactively.
Retroactivity of Procedural Rules: Clarifying the Timeline for Certiorari Petitions
The Supreme Court clarifies that amended procedural rules on the 60-day certiorari period apply retroactively to pending cases.
Timely Payment Matters Retroactivity Of Docket FEE Rules IN Philippine Courts
Philippine Supreme Court ruling on retroactive docket fee rules and the importance of timely payment in civil cases.
Upholding Procedural Rules: The Duty to Monitor Appeal Status and Retroactivity of Court Rules
The Supreme Court affirms that procedural rules apply retroactively and that counsel must monitor appeal status, even under old rules.
CBA Arbitral Award Retroactivity in the Philippines: Meralco v. Secretary of Labor Explained
Learn the rule on retroactivity of CBA arbitral awards from Meralco v. Secretary of Labor, including the six-month period and hold-over principle.