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.
Chain of Custody Failures and Election Weapon Bans: Acquittal in People v. Ildefonso
How broken drug evidence chains lead to acquittal and why carrying bladed weapons during elections may not be an offense.
Preliminary Attachment in the Philippines: Safeguarding Claims Without Overreach
The Supreme Court clarifies when preliminary attachment is proper, stressing strict compliance with Rule 57 to prevent abuse.
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.
Obstruction of Justice and the Lawyer's Duty: De Leon v. Luis
A lawyer's failure to report a client with a standing warrant is not obstruction of justice absent clear intent to harbor or conceal.
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Void Marriage: Falsifying Cohabitation to Bypass Marriage License Requirements
Supreme Court rules a false affidavit of five-year cohabitation cannot replace a marriage license, making the marriage void.
Mission Orders and Memorandum Receipts: When They Don't Replace a Firearms License
The Supreme Court clarifies that mission orders and memorandum receipts cannot substitute for a valid firearms license, even for confidential agents.
When Private Individuals Cannot Be Charged Under Section 3(g) of the Anti-Graft Law
Explaining Go v. Sandiganbayan: why private persons cannot be charged with conspiracy under Section 3(g) of RA 3019.
Equitable Mortgage VS Absolute Sale Protecting Property Rights IN Disguised Transactions
The Supreme Court nullifies a bank's foreclosure on property mortgaged without the owner's authority, reinforcing strict rules on special powers of attorney.
Bank Set-Off Rights: Limits and Liabilities in Loan Agreements
Philippine Supreme Court ruling on when banks may validly offset deposits against loans, and the limits of contractual set-off rights.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
PLDT v. City of Bacolod: The Limits of the Most-Favored-Treatment Clause in Tax Exemptions
The Supreme Court rules that the most-favored-treatment clause in R.A. 7925 does not grant tax exemptions to telecommunications companies.
Venue Stipulations in Contracts: Limits on Exclusive Venue Clauses
Philippine Supreme Court ruling on when exclusive venue stipulations in contracts apply, and when they cannot restrict access to courts.
Letters of Credit and Construction Contracts: Defining Liability in Tripartite Agreements
A Supreme Court ruling clarifies when a bank is liable under a tripartite letter of credit agreement in construction financing.
Taxing Telecommunications: Local Government Power vs. Franchise Exemptions
The Supreme Court ruled that the Local Government Code's withdrawal of tax exemptions prevails over PLDT's franchise exemption claim under R.A. 7925.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Notice of Dishonor Under BP 22: Why Actual Receipt Matters in Bouncing Check Cases
Under BP 22, a bounced check issuer can only be convicted if properly notified of dishonor. The Betty King case shows why actual notice is crucial.
Stock Dividends and Documentary Stamp Tax: Par Value vs Actual Value in the Philippines
Philippine Supreme Court ruling on whether documentary stamp tax on stock dividends is based on par value or book value.
Decoding Tax Exemptions: Why Philippine Courts Demand Explicit Language
Philippine courts construe tax exemptions strictly against the grantee. Learn from Davao Gulf Lumber Corp. v. CIR why explicit statutory language is essential.