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.
Capital Gains Tax on Real Property in the Philippines: Rates and Filing
Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.
Expropriation Voided: Olongapo's Failure to Make a Valid Offer and Grant Due Process
Supreme Court voids Olongapo's expropriation of Jose Co Lee's property for lack of a valid offer and due process, reaffirming safeguards for property owners.
Proving Intimidation in Contracts: The Ortigas Land Dispute and the Burden of Proof
Philippine law presumes contracts valid. Learn how the Supreme Court requires clear evidence to prove intimidation or undue influence.
Just Compensation in Agrarian Reform: Why the Valuation Date Matters
Philippine Supreme Court clarifies that just compensation in agrarian reform must use the valuation date and DAR formula applicable at the time of taking.
Power Lines and Public Lands: Supreme Court Clarifies Easements and Just Compensation
The Supreme Court ruled that power lines fall under "similar works" in the Public Land Act, allowing easements on free patent lands with compensation rules.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Just Compensation in Agrarian Reform: How Selling Price Affects Land Valuation
The Supreme Court clarifies how selling price data should be used in computing just compensation for agrarian reform lands.
Just Compensation in Agrarian Reform: When the Land Was Taken Matters
Explaining the Supreme Court's ruling in Land Bank v. Paliza on the reckoning date for just compensation in agrarian reform cases.
Strict Compliance Required for Expropriation of Private Lands for Socialized Housing
Local governments must strictly follow RA 7279 and the LGC before expropriating private land for socialized housing; failure voids the taking.
Just Compensation: Fair Market Value, Not Zonal Valuation, in Expropriation Cases
Philippine Supreme Court clarifies that just compensation in expropriation is based on fair market value, not BIR zonal valuation alone.
Eminent Domain and Just Compensation: Valuing Land Beyond BIR Zonal Valuation
Philippine Supreme Court clarifies that BIR zonal values are mere guides, not binding limits, in determining just compensation for expropriated property.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
Donor's Tax on Share Sales: Fair Market Value and Donative Intent
Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.
Double Sale of Land in the Philippines: Bad Faith Registration and Ejectment Rights
Philippine Supreme Court ruling on double sale of land: bad faith registration cannot defeat the first buyer's right to possession.
Brokers Commission Rights When Can a Seller Evade Payment After a Sale
Can a seller evade paying a broker's commission after a sale closes? This case explains when fees remain due.
Expiration of Redemption Rights: Failure to Consign Full Payment Voids Repurchase of Unregistered Land
Philippine Supreme Court ruling on why a defective consignation fails to redeem property sold with right to repurchase, and the risks of buying unregistered land.
Deed of Sale or Loan Understanding: Equitable Mortgage in Philippine Property Law
When is a deed of sale really an equitable mortgage? The Supreme Court clarifies the rules on when courts will presume a loan arrangement.