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.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules
A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.
When a Lawyer’s Personal Debt Isn’t Professional Misconduct: Palaganas v. Panganiban
The Supreme Court clarifies that administrative cases against lawyers are for professional misconduct, not debt collection, in Palaganas v. Panganiban.
COA’s Limited Role in Enforcing Final Court Judgments on Government Liabilities
The Supreme Court clarifies that COA cannot determine funding sources for final judgments, ensuring government obligations are honored without delay.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
BSP Bank Closure Powers: What the Supreme Court Ruling Means for Depositors
The Supreme Court upheld the BSP's power to close banks without prior hearing, protecting depositors while limiting legal challenges.
Quo Warranto in the Philippines: Challenging an Official's Right to Hold Office
Learn how quo warranto actions challenge an elected official's qualifications in the Philippines, including deadlines, venues, and key Supreme Court rulings.
Double Jeopardy in the Philippines: When an Acquittal Can Be Overturned
Philippine law protects against double jeopardy, but an acquittal can be voided if the State's right to due process is violated. Learn the exception.
When Can You Amend a Labor Complaint? NLRC Rules Explained
Learn the strict NLRC rule on amending labor complaints before the position paper, based on a 2024 Supreme Court ruling.
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.
Contractor Licensing in the Philippines: PCAB vs. DTI Jurisdiction Explained
The Supreme Court clarifies that PCAB, not DTI, has jurisdiction over complaints against unlicensed contractors in the Philippines.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
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.
Inverse Condemnation and Provisional Compensation: What RA 10752 Means for Landowners
The Supreme Court clarifies that RA 10752 governs provisional compensation in inverse condemnation cases filed after its effectivity, even if the taking occurred earlier.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
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.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Forcing Title Surrender After a Property Sale: What the Law Says
Learn when courts can compel a certificate of title's surrender under the Property Registration Decree, and the key difference between its relevant provisions.
When a MOA Becomes a Binding Contract: Lessons from a Property Sale Dispute
A Supreme Court ruling clarifies when a Memorandum of Agreement becomes a binding contract of sale, and why parties cannot later disavow it.
Land Registration Reopened: New Evidence and RA 11573 Can Overcome Res Judicata
The Supreme Court allows previously denied land registration applications to proceed under RA 11573, easing proof requirements and overcoming res judicata.
Philippine Airlines v. Yañez: When Workplace Conduct Warrants Disciplinary Action
The Supreme Court clarifies when employers may discipline employees for creating a hostile work environment, even absent explicit sexual demands.
Libel Venue in the Philippines: Where Can a Public Official File a Case?
Learn the rules on libel venue for public officials under the Revised Penal Code, as clarified by the Supreme Court.
Habitual Tardiness in Philippine Government Service: When Is It a Light Offense?
The Supreme Court clarifies when habitual tardiness is a light offense, not a grave one, in a 2021 ruling.
Hierarchy of Courts in Certiorari Petitions: Lessons from Nacionales v. Solde-Annogui
The Supreme Court reaffirms the hierarchy of courts doctrine, requiring certiorari petitions to start at the RTC, not the High Court.