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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
MIAA vs Parañaque: When Local Governments Cannot Tax National Assets
The Supreme Court ruled that MIAA's airport lands are exempt from local real estate tax because MIAA is a government instrumentality, not a GOCC.
Who Is in Delay in Reciprocal Obligations? Philippine Contract of Sale Disputes
Philippine Supreme Court clarifies when delay begins in reciprocal obligations under a contract of sale, and why mutual default cancels out.
Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict
When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.
Publication Requirement for Local Tax Ordinances: Manila Revenue Code Void
Supreme Court affirms that a local tax ordinance published only once, not for three consecutive days, is null and void.
Disqualification and Succession in Local Elections: The Sinsuat Case
Explaining the Supreme Court ruling on disqualification of winning candidates, ballot appreciation, and succession rules in Philippine local elections.
Double Jeopardy in the Philippines: Understanding the Limits of Appealing Acquittals
The Supreme Court clarifies when double jeopardy attaches in Philippine criminal cases, using a Sandiganbayan conditional arraignment case as the focal point.
NPC Franchise Tax Case: Local Governments Can Tax Government Corporations
The Supreme Court ruled that provinces may impose franchise tax on government-owned corporations like NPC under the Local Government Code.
Preliminary Injunctions in Foreclosure Cases: Protecting Your Property Rights
Learn how the City of Caloocan v. Gotesco case clarifies the rules on preliminary injunctions and forum-shopping in property disputes.
Judicial Delay and Misconduct: When Can You File an Administrative Case Against a Judge in the Philippines
Learn when you can file an administrative case against a Philippine judge for misconduct or delay, based on the Supreme Court's ruling in OCA v. Floro.
Foreclosure on Multiple Properties: Mortgage Indivisibility and Writ of Possession in the Philippines
Learn how Philippine law handles foreclosure of multiple mortgaged properties in different locations and the rules on writ of possession.
Philippine Party List Seat Allocation: The Supreme Court's Formula Explained
Learn how the Supreme Court computes party-list seats in the Philippines, and why the Veterans formula remains the governing rule.
Mayor's Authority to Sign Contracts: Local Government Powers Under Philippine Law
Learn when a city mayor can validly sign contracts for the local government, based on a Philippine Supreme Court ruling on market stall leases.
Judicial Ethics and Procedural Rules: Lessons from Coca-Cola Bottlers v. Cabalo
A look at the Supreme Court's ruling on strict compliance with procedural rules in certiorari petitions and the importance of judicial ethics in the Philippines.
Procedural Compliance in Philippine Courts: Lessons from Coca Cola Bottlers v. Cabalo
Why strict compliance with procedural rules matters in Philippine litigation, as shown in Coca Cola Bottlers v. Cabalo.
When Does A Term Count Decoding THE Three Term Limit Rule FOR Philippine Local Officials
The Supreme Court clarifies how the three-term limit for local officials is counted, including what constitutes a term and when the limit applies.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Environmental Law Protecting Watersheds and Enforcing Local Government Authority
Supreme Court ruling on watershed protection, local government authority, and the permanent closure of the San Mateo landfill.
Expropriation Requires Formal Proceedings Resolutions Alone Cannot Halt Ejectment
A local government's resolution to expropriate property does not suspend an ejectment case. Formal expropriation proceedings must be filed first.
Lawyer Fined for Unauthorized Representation in Barangay Conciliation: Magno v. Jacoba
A lawyer who appeared for a party in barangay conciliation proceedings was fined P5,000 for violating the Local Government Code.
Maritime Liens and Foreign Suppliers: Jurisdiction in Vessel Supply Disputes
Philippine courts explain when foreign suppliers can enforce maritime liens on vessels — and why jurisdiction depends on more than location.
Eminent Domain and Just Compensation: Manila's Duty to Pay for Expropriated Land
The Supreme Court rules that local governments must promptly pay just compensation for expropriated property, and cannot delay through procedural maneuvers.
Estoppel and Foreign Corporations: Can a Philippine Company Deny a Foreign Firm's Right to Sue?
Philippine Supreme Court ruling on when a local company is estopped from questioning a foreign corporation's capacity to sue after contracting with it.
Negligence in Notarization Leads to Revocation and Disqualification for Notary Public
A notary public's failure to keep proper records and follow notarial formalities results in revocation of commission and one-year disqualification.
Taxpayer Standing to Challenge Government Spending: Jumamil v. Cafe
The Supreme Court clarifies when taxpayers may challenge local government spending and the limits of declaratory relief in Jumamil v. Cafe.