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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Expropriation Requires an Ordinance, Not Just a Resolution: Yusay v. Court of Appeals
Supreme Court clarifies that local governments must pass an ordinance, not a mere resolution, before exercising eminent domain under the Local Government Code.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
Taxing National Instrumentalities: PFDA Exemption and Local Government Powers
The Supreme Court ruled the PFDA is a government instrumentality, not a GOCC, exempt from real property tax on the Lucena Fishing Port Complex.
Demotion vs Management Prerogative: Protecting Employees From Unjust Reassignments
When does a transfer become an illegal demotion? The Supreme Court clarifies limits on management prerogative in Coca-Cola Bottlers v. Del Villar.
Compromise Agreements in Labor Cases: When Settlements Are Final and Binding
The Supreme Court affirms a compromise agreement between Coca-Cola and workers, explaining when quitclaims and settlements are valid and binding.
Local Government Officials and Legal Representation: Defining Government Instrumentalities
Supreme Court clarifies that government-owned or controlled corporations like NPC are "instrumentalities" under the Local Government Code, disqualifying sanggunian members from appearing as counsel ag
Irrevocable Donations: When a “Donation Mortis Causa” Is Really Inter Vivos
Philippine Supreme Court clarifies when an irrevocable donation labeled "mortis causa" is actually a donation inter vivos, with practical legal implications.
Sandiganbayan Jurisdiction Over Local Officials Violating the Auditing Code
Supreme Court clarifies Sandiganbayan jurisdiction over local officials below Salary Grade 27 charged with Auditing Code violations.
Cityhood Laws and the Constitutional Criteria for Creating Philippine Cities
The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement that city creation follow Local Government Code criteria.
Anib v. Coca-Cola: Technical Rules Yield to Substantial Justice in Labor Cases
Supreme Court reminds courts that procedural technicalities should not bar review of labor cases, remanding an illegal dismissal dispute for hearing on the merits.
Judge Fined for Using Judicial Prestige in Personal Dispute Over Piggery
Supreme Court rules judge violated judicial conduct by using his official title to pressure local officials in a personal dispute.
Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case
The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.
Revocation of Special Administration: Balancing Discretion and Due Process in Estate Settlement
Explore the Supreme Court's ruling on revoking special administrators and appointing regular administrators in estate proceedings.
Local Tax Injunctions: Balancing Government Revenue and Taxpayer Rights in the Philippines
Philippine Supreme Court ruling on when courts may enjoin local tax collection, balancing government revenue needs with taxpayer rights.
Taxing the Quarry: Delineating the Scope of Local Government Taxing Power Over Mining Operations
A mining firm's extraction of sand and gravel for its own operations is still subject to provincial quarry tax under the Local Government Code.
PEZA Authority Over Building Permits Prevails Over Ancestral Land Claims in Economic Zones
Supreme Court clarifies that PEZA, not local building officials, issues building permits within ecozones; CALC holders cannot build without PEZA permits.
Lawyer's Courtroom Conduct: When Advocacy Crosses Into Gross Misconduct
Supreme Court fines disbarred lawyer P155,000 for disrespecting court personnel and disobeying IBP orders, clarifying ethical limits of advocacy.
Island Provinces and the Constitution: The Dinagat Islands Creation Case
The Supreme Court struck down Republic Act No. 9355 creating Dinagat Islands province for failing population and land area requirements under the Local Government Code.
Special Agrarian Court Jurisdiction: Province-Wide, Not Just Local
Just compensation cases may be heard by the designated Special Agrarian Court anywhere in the province, even outside its regular territory.
Municipal Immunity vs Contractual Obligations: Balancing Public Interest and Private Rights
Supreme Court clarifies when local governments can be sued on contracts and why their properties remain protected from attachment.
Reassignment and RATA: When Government Employees Keep Their Allowance
The Supreme Court clarifies when a reassigned local government employee may continue receiving RATA, balancing administrative authority with employee rights.
When Local Officials Break Procurement Rules: Lessons From Sison v. People
A mayor's conviction for skipping public bidding shows how courts review local procurement and graft cases under Philippine law.
VAT vs Amusement Tax: What Cinema Operators Should Know
The Supreme Court ruled cinema ticket sales are subject to local amusement tax, not VAT. Learn the key points.