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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Judicial Authority AND Administrative Circulars Resolving Conflicts IN Court Decision Making
Equitable Mortgage vs Absolute Sale: Protecting Vulnerable Grantors in Property Transactions
When a deed of absolute sale is actually an equitable mortgage, courts look at intent and circumstances, not just the document's title.
Insurance Companies Not Taxable as Lending Investors: CIR v. PHILAM Companies
Supreme Court rules insurance companies are not "lending investors" under the NIRC, clarifying tax obligations for lending activities.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.
Judicial Overreach Limits on Notarial Authority of Judges in the Philippines
Philippine Supreme Court clarifies limits on judges' notarial authority under Circular No. 1-90, penalizing unauthorized notarization of private documents.
Upholding Accountability Consequences FOR Habitual Absenteeism IN Public Service
The Supreme Court rules on habitual absenteeism in public service, clarifying penalties, AWOL rules, and mitigating circumstances.
Tax Assessment Validity: Strict Requirements for Waivers of the Statute of Limitations
Philippine Journalists, Inc. v. CIR clarifies that waivers of the tax prescription period must strictly comply with BIR regulations to be valid.
Reasonable Doubt Prevails: Acquittal in Attempted Murder Based on Insufficient Circumstantial Evidence
The Supreme Court acquits a school principal of attempted murder, ruling that hearsay and unverified confessions cannot support a conviction based on circumstantial evidence.
Judicial Efficiency vs Extenuating Circumstances: Releasing Retirement Benefits Despite Delays
The Supreme Court dismissed a gross inefficiency complaint against a retiring judge, ruling that heavy caseloads and lack of personnel can excuse delays in deciding cases.
Attorney's Outburst in Court: When Impatience Does Not Violate Ethics
SC rules a lawyer's single outburst in court may not violate ethics if uttered in the heat of the moment, but reminds lawyers to remain circumspect.
Judicial Responsibility and Mitigating Circumstances in Delayed Case Transmittal
Explains when heavy caseload and isolated oversight can mitigate a judge's liability for delayed transmittal of appeal records.
Minority as Privileged Mitigating Circumstance in Murder Cases
The Supreme Court clarifies that minority is a privileged mitigating circumstance under Article 68, reducing the penalty for murder by one degree.
Provocation and Voluntary Surrender: How Two Mitigating Circumstances Lowered a Frustrated Homicide Sentence
Learn how the Supreme Court applied Article 64(5) of the Revised Penal Code to reduce a frustrated homicide sentence when provocation and voluntary surrender were present.
Habitual Absenteeism of Court Employees: Accountability and Mitigating Circumstances
The Supreme Court defines habitual absenteeism for court employees and clarifies that personal obligations do not excuse unauthorized absences.
Silence Isnt Always Golden: Admissibility of Confessions in Philippine Homicide Cases
Philippine Supreme Court ruling on extrajudicial admissions, hearsay, and circumstantial evidence in homicide prosecutions.
Child Witness Testimony and Statutory Rape: Competency in Philippine Courts
How Philippine courts assess a minor rape victim's testimony, and why proper plea inquiry and qualifying circumstances matter in capital cases.
Reasonable Doubt When Circumstantial Evidence Falls Short in Murder Cases
Explore how Philippine courts weigh circumstantial evidence and treachery in murder convictions, using the Larry Cagas case as a guide.
Treachery and Self-Defense: Examining the Boundaries in a Homicide Case
A Supreme Court ruling in a 1995 stabbing case clarifies how Philippine courts evaluate self-defense claims and the qualifying circumstance of treachery.
Guilt by Association: Circumstantial Evidence and Flight in Philippine Criminal Law
Philippine Supreme Court ruling on how circumstantial evidence and flight can establish criminal liability, explained in plain language.
Conspiracy and Superior Strength: When Group Attacks Become Murder Under Philippine Law
How the Supreme Court defined conspiracy and abuse of superior strength in a group killing, convicting an accused of murder on circumstantial evidence.
Delay in Reporting a Crime Does Not Destroy Witness Credibility: People v. Hernandez
The Supreme Court rules that fear of reprisal justifies a witness's delay in reporting a crime, and explains when aggravating circumstances apply.
Reasonable Doubt Prevails When Circumstantial Evidence Falls Short of Conviction
Philippine Supreme Court clarifies when circumstantial evidence suffices for conviction in estafa cases, examining the limits of proof beyond reasonable doubt.
When Circumstantial Evidence Fails: The Ador Case and the Presumption of Innocence
The Supreme Court's ruling in People v. Ador shows how weak circumstantial evidence, flawed identification, and uncounseled admissions cannot overcome the presumption of innocence.
Dwelling as Aggravating Circumstance: Why Specific Allegation in Criminal Informations Matters
Learn why aggravating circumstances like dwelling must be specifically alleged in criminal informations, based on People v. Aquino.