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.
Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land
When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.
Cockfighting Regulations in the Philippines: The Bonghanoy Ruling on PD 449
The Supreme Court's Bonghanoy ruling clarifies when cockfighting events for tourists and balikbayans may be held outside licensed cockpits under PD 449.
Stop and Frisk During Election Periods: When Police Searches Are Valid
The Supreme Court explains when a warrantless stop and frisk search is valid, using an election gun ban case as an example.
No-Build Zones and National Permits: What Aquino v. Malay Means for Developers
The Supreme Court ruled that a DENR permit does not override local no-build zone ordinances. Here's what developers must know.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.