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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Quantum Meruit Claims Against the Government: Payment for Services Without a Written Contract
The Supreme Court clarifies when contractors can recover payment from the government on quantum meruit even without a written contract.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
Notarial Duty and Administrative Liability: Upholding Integrity in Court Services
A branch clerk of court was suspended for notarizing documents without following the 2004 Rules on Notarial Practice. Learn the rules and risks.
Probable Cause in Toll Bypass Cases: Theft of Telephone Services Under Philippine Law
Explore the Supreme Court's ruling on probable cause for theft in toll bypass operations, clarifying what constitutes unlawful taking of telephone services.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
When Lawyers Fail Clients: Suspension for Misappropriating Visa Fees
A lawyer who took P345,000 for US visa services but did nothing was suspended for one year and ordered to return the money.
Personal Liability of Public Officials for Unauthorized Legal Services: The Oñate Case
When are public officials personally liable for unauthorized legal services? The Supreme Court clarifies in Oñate v. COA.
OGCC Authority Over GOCC Legal Representation Clarified in Land Bank Replevin Case
Supreme Court clarifies OGCC's authority over GOCC legal representation, allowing LBP Legal Services to participate with OGCC consent in replevin cases.
When Does the State Pay in Government Contracts? The Agency Question
A Supreme Court ruling clarifies when a contractor can hold the government liable for a subcontractor's unpaid services under an agency theory.
Proving Illegal Dismissal: The Employee's Burden of Proof in Philippine Labor Law
In illegal dismissal cases, employees must first prove they were dismissed. The Supreme Court clarifies this burden in Tri-C General Services v. Matuto.
VAT Refund Claims: Strict Deadlines and Proper Documentation Required
Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.
Service Fees in Lease Agreements: The Subic Bay Freeport Case on Reciprocal Obligations
When can a lessor collect service fees? The Supreme Court clarifies that service fees require actual rendition of services under reciprocal obligations.
Due Process in Public Bidding: When Undisclosed Bid Floors Violate Fair Procedure
Philippine Sports Commission v. Dear John Services clarifies that undisclosed bid floors violate due process and transparency in government procurement.
Tenant Estoppel and Tacita Reconduccion in Unlawful Detainer: Samelo v. Manotok Services
Philippine Supreme Court ruling on tenant estoppel, implied lease renewal, and interest in unlawful detainer cases.
Can Landowners Force Water Disconnection for Informal Settlers? Supreme Court Says No
The Supreme Court ruled landowners cannot compel water utilities to disconnect services to informal settlers, balancing property rights with essential services.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
Contract of Legal Services: When a Mayor's Authority Binds a Municipality
Supreme Court ruling on when a municipal mayor's contract binds the LGU, limits of Sangguniang Bayan authorization, and judgment on the pleadings.
Common Carrier Defined: Resort Ferry Service Under Passenger Safety Rules
Supreme Court ruling that resort ferry services are common carriers, bound by extraordinary diligence for passenger safety.
Attorney's Fees and Quantum Meruit: Fair Compensation for Legal Services in the Philippines
Learn how Philippine courts determine reasonable attorney's fees and quantum meruit principles, with insights from a Supreme Court ruling on contractual obligations.
Lawyer Suspended Six Months for Neglect and Failure to Return Client's Acceptance Fee
Learn how a lawyer's failure to render legal services and return a P50,000 acceptance fee led to a six-month suspension from practice.
Theft Beyond Tangibles: When Telecom Services Became Personal Property
The Supreme Court ruled that telephone services and business can be the object of theft under the Revised Penal Code.