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 and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
The Duty to Disclose Probation and Honesty in Government Employment
A Supreme Court ruling on a court employee's failure to disclose a past conviction in his Personal Data Sheet, and the judge who recommended him.
Navigating Term Limits: Interruptions and Candidacy Eligibility in the Philippines
The Supreme Court clarifies the three-term limit rule, what counts as a full term, and the proper remedy for challenging a candidate's eligibility.
Monetary Board Members Liable for Unauthorized Extraordinary Expenses
Supreme Court holds Monetary Board members liable for disallowed EMEs received beyond GAA limits, rejecting good faith defense.
Falsifying MCLE Compliance and Disbarment: What Lawyers Risk
A Supreme Court ruling shows how a lawyer's false MCLE compliance number in pleadings led to disbarment for deceit.
Insufficient Evidence in Administrative Complaints: Dismissal of Charges Against Justice and Attorney
The Supreme Court dismissed administrative complaints against a CA Justice and a lawyer for lack of verification and evidence, reaffirming the burden of proof in disciplinary cases.
Resignation Not a Shield: Grave Misconduct and Accountability in Public Service
Supreme Court rules resignation does not erase administrative liability for grave misconduct, imposing perpetual disqualification and forfeiture of benefits.
Mayor's Permit vs. Local Ordinance: Court Upholds Ombudsman's Power in Anti-Graft Cases
Supreme Court affirms Ombudsman's finding of probable cause against a mayor who issued a firecracker permit despite a local ordinance banning it.
Rape Conviction Affirmed: Force, Intimidation, and Moral Ascendancy in Sexual Abuse Cases
Philippine Supreme Court affirms rape conviction, explaining how force, intimidation, and moral ascendancy establish guilt in sexual abuse cases.
Rape Conviction Affirmed: Force and Intimidation Defined in Philippine Law
The Supreme Court clarifies force and intimidation in rape cases, affirming a conviction and increasing damages awarded to the victim.
SALN Dishonesty and Concealed Assets: De Castro v. Field Investigation Office
Supreme Court ruling on SALN dishonesty, concealed assets in children's names, and why omission amounts to grave administrative offense.
Reconveyance Cases: Proving Land Identity and Title Under Article 434
Philippine Supreme Court clarifies that in reconveyance actions, plaintiffs must prove both the identity of the land and their title, relying on the strength of their own evidence.
Death of Accused Before Final Conviction Extinguishes Criminal Liability
Philippine Supreme Court explains how an accused's death before final judgment extinguishes criminal and civil liability ex delicto under Article 89 of the RPC.
Jurisdiction in Illegal Recruitment and Estafa Cases: Protecting Migrant Workers
The Supreme Court clarifies venue rules for illegal recruitment and estafa cases, protecting migrant workers' access to justice.
Rape Conviction Affirmed: Force, Intimidation, and Moral Ascendancy in Sexual Assault Cases
The Supreme Court affirms a stepfather's rape conviction, explaining how force, intimidation, and moral ascendancy satisfy the elements of rape under Philippine law.
Constitutional Limits on Alien Land Ownership: Reversion of Property Acquired in Violation of the Constitution
Philippine Supreme Court ruling on reversion of land acquired by aliens in violation of the constitutional ban on foreign land ownership.
Filing an Annulment Case Does Not Stop the Redemption Period in Foreclosure Sales
Philippine Supreme Court clarifies that filing an annulment case does not toll the one-year redemption period in extrajudicial foreclosure sales.
Retirement Benefits: Company Plans Prevail Over Labor Code Minimums
Supreme Court rules company retirement plans prevail over Labor Code when they provide superior benefits, citing PAL pilot case.
Bidding and Government Contracts: No Automatic Right to Award Without Post-Qualification
The Supreme Court clarifies that being the lowest bidder in a government project does not automatically entitle a contractor to the award—post-qualification is mandatory.
When Can Courts Interfere With Ombudsman Probable Cause Findings
The Supreme Court explains the limits of judicial review over Ombudsman probable cause findings in anti-graft cases against public officers.
Tax Assumption vs. Tax Exemption: Who Pays When International Agreements Are Involved
The Supreme Court clarifies the difference between tax assumption and tax exemption in Mitsubishi Corporation v. CIR, and who bears the tax burden.
Waiver of Defenses: How Untimely Pleadings Shape Construction Disputes
A contractor's unpaid claim was revived by the Supreme Court, which ruled that defenses not raised in the answer are deemed waived under Rule 9.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Promissory Notes Enforceability and the Limits of Contractual Interpretation
Supreme Court clarifies that a creditor must prove the exact deficiency amount with supporting evidence, not just present a bare statement of account.