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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Supreme Court Nullifies Dinagat Islands Creation: Land Area and Population Rules Under the Local Government Co
The Supreme Court struck down R.A. 9355 creating Dinagat Islands for failing the Local Government Code's land area and population requirements.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Abuse of Right Doctrine: Accountability for Public Officials in the Philippines
A Supreme Court ruling clarifies when local officials may adopt higher salary schedules and warns that unfounded suits against public officers can themselves be an abuse of right.
Financial Capacity and Ombudsman Discretion in Local Salary Disputes
Explaining when LGUs may adopt higher salary schedules and why courts respect the Ombudsman's dismissal of complaints.
Cityhood Laws and Equal Protection: Defining Legislative Power in Local Governance
The Supreme Court upholds cityhood laws exempting municipalities from RA 9009's income requirement, affirming Congress's plenary power.
Revocation OF Authority Comelecs Power Over Delegated Election Offense Prosecution
Barangay Officials Term Limits: Clarifying the Reckoning Point for Accountable Governance
The Supreme Court clarifies when the three-term limit for barangay officials begins, affirming Congress's power over local term rules.
Territorial Jurisdiction and Taxing Power: The Limits of Local Authority
A local government cannot tax property outside its territory. The Supreme Court explains why jurisdiction defines taxing power.
Sandiganbayan Jurisdiction Over Local Officials: When Does the Court Have Authority
Explains when the Sandiganbayan has jurisdiction over local officials below Salary Grade 27, based on the Supreme Court ruling in People v. Sandiganbayan (G.R. No. 167304).
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Breach of Trust and Confidence: Upholding Termination of Supervisory Employees in the Philippines
Philippine Supreme Court ruling on valid dismissal of supervisory employees for breach of trust and confidence in Coca-Cola Bottlers case.
Clarifying Back Wages IN Illegal Dismissal Coca Cola VS Agito
Party List Representation: Guaranteeing Seats While Balancing Proportionality
The Supreme Court clarifies the rules on party-list seat allocation in Philippine elections, balancing guaranteed seats with proportional representation.
Union Dues and Tuition Fee Hises: Protecting Faculty Benefits Under the Law
Supreme Court clarifies union dues on tuition-fee-funded faculty benefits, protecting mandatory allocations from negotiation fees.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Revocation of Authority and Amendment of Information in Election Cases
Supreme Court clarifies when prosecutors may amend informations and when arraignment may be suspended pending COMELEC appeal.
Compromise Agreements in Philippine Tax Cases: The Supreme Court's Approval in California Manufacturing
When can a taxpayer compromise local tax liabilities? The Supreme Court's ruling in California Manufacturing explains the binding effect of judicial compromises.
Boundary Disputes and Local Autonomy: Clarifying Jurisdiction in the Philippines
The Supreme Court clarifies which body settles boundary disputes between LGUs in Metro Manila, and when courts may intervene.
Real Property Tax: What Counts as Pollution Control Equipment for Exemption
The Supreme Court clarifies when pollution control structures qualify for real property tax exemption under the Local Government Code.
Silencing the Airwaves: When Local Regulations Infringe on Press Freedom
The Supreme Court ruled that local governments cannot use permit requirements to silence broadcast media, reaffirming strict scrutiny for content-based restraints on press freedom.
Three-Term Limit: Voluntary Relinquishment vs. Interruption in Public Office
When a local official wins a higher post mid-term, does the three-term limit reset? The Supreme Court clarifies in Bolos v. COMELEC.
Navigating the Boundaries of Forum Shopping: Ensuring Integrity in Legal Advocacy
A lawyer's filing of two annulment cases raises forum shopping questions. The Supreme Court clarifies the rule and its limits.
Upholding Attorneys Duty Ethical Limits IN Advocating FOR A Clients Cause
The Supreme Court clarifies that illegally dismissed employees who are not faultless may receive separation pay but no backwages.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.