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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BARMM Internal Revenue Share: How the Bangsamoro Share Is Computed
How is the BARMM internal revenue share computed? Learn the 70-30 sharing rule, the five-year transition, and the VAT incremental revenue split.
Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?
Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.
How to Register a Corporation in the Philippines: A Step-by-Step Guide
Learn how to register a corporation in the Philippines under the Revised Corporation Code, from name reservation to SEC issuance of the certificate of incorporation.
The PHP 3 Million VAT Threshold in the Philippines, Explained
Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.
Graft and Malversation: When Private Funds Become Public Funds Under Philippine Law
The Supreme Court clarifies when private funds become public funds and defines liability for graft and malversation in Arcelo v. People.
Rape and Adoption: When Retroactive Laws Cannot Elevate a Conviction
A Supreme Court ruling clarifies why a 2012 rape involving an adopted child could not be elevated to qualified rape under a later law.
Upholding Moral Standards: Dismissal for Gross Immorality in the Judiciary
Court personnel face dismissal for gross immorality, even in private life, as the Supreme Court reaffirms exacting ethical standards.
Government Procurement: When Can Bids Be Rejected Under RA 9184
The Supreme Court clarifies the limits of the Head of Procuring Entity’s power to cancel bids under RA 9184’s reservation clause.
LRT Concession Supreme Court Upholds Government Authority AND DUE Process IN Public Private Partnerships
The Supreme Court upholds the LRT 1 concession agreement, affirming government authority and due process in public-private partnerships.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
VAT Zero-Rating for Renewable Energy: Key Requirements and Implications
Supreme Court clarifies VAT zero-rating requirements for renewable energy developers, including DOE endorsement, in Maibarara Geothermal case.
Sheriff's Duty of Care: When Neglect in Execution Leads to Dismissal
A sheriff's deviation from Rule 39 execution procedure constitutes simple neglect of duty, warranting dismissal when aggravated by prior offenses.
When Is a Judge Liable for Misconduct in the Philippines
The Supreme Court explains when a judge's private acts constitute gross misconduct, using a case where a magistrate helped his wife defraud a supplier.
Renewable Energy VAT Refunds: What Hedcor v. CIR Means for Philippine Developers
The Supreme Court clarifies when renewable energy developers can claim VAT refunds under of the NIRC versus seeking reimbursement from suppliers.
Rape vs. Sexual Abuse: When Force and Lack of Consent Elevates a Crime
A recent Supreme Court ruling clarifies when sexual acts with a minor constitute rape under the Revised Penal Code rather than sexual abuse under R.A. 7610.
Judges and Business Interests: Navigating Ethical Boundaries in the Philippines
A Supreme Court ruling clarifies when a judge's private business interest becomes an ethical violation, and what judges must do to stay compliant.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
Marijuana Cultivation and Chain of Custody: Key Lessons from a 2024 Supreme Court Ruling
A 2024 Supreme Court ruling clarifies what counts as marijuana cultivation and why broken chain of custody leads to acquittal.
Adultery and Probable Cause: Balancing Marital Rights and Fair Prosecution
The Supreme Court clarifies the rules on probable cause in adultery cases and the private complainant's right to file certiorari.
Theft vs Qualified Theft: Why the Wording of the Information Matters in Philippine Law
The Supreme Court clarifies when abuse of confidence elevates theft to qualified theft, and why the information must allege grave abuse.
Easements and Eminent Domain in the Philippines: MMDA’s Limits After Diamond Motor
The Supreme Court limits MMDA’s power to impose easements, balancing flood control with private property rights and just compensation.
Election Propaganda on Private Property: COMELEC's Power to Regulate Free Speech
The Supreme Court clarifies when COMELEC may regulate privately-owned election materials, balancing free speech with election regulation.
Zero-Rated VAT on Manning Services: When a Foreign Principal Is Not "Doing Business" in the Philippines
Supreme Court clarifies when a foreign shipping company receiving manning services from a Philippine agency is not in the Philippines.
Understanding Novation, Statute of Frauds, and Conjugal Property Sales in the Philippines
A Supreme Court ruling explains when oral land sales are valid, how novation works, and why a wife's consent matters.