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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Falsifying Time Records: Dishonesty in Public Service and When the Court Mitigates Dismissal
In OCA v. Sirios, the Supreme Court found a court employee guilty of falsifying her daily time record but reduced the penalty from dismissal to suspension.
Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law
A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.
Upholding Impartiality: The Supreme Court on Fair Case Raffling and Judicial Integrity
The Supreme Court affirms COA's ban on auditors receiving local government allowances, preserving audit independence and integrity under RA 6758.
Zealous Advocacy Has Limits: Lawyers Reprimanded for Offensive Court Pleadings
Philippine Supreme Court reprimands lawyers for abusive language in pleadings, clarifying the limits of zealous advocacy and privileged communication.
Reinstatement After Election Protest: Oath of Office Not Always Required
Supreme Court clarifies when a reinstated local official need not retake the oath to validly reassume office after an election protest.
Tax Exemptions for Government Corporations: The Philippine Ports Authority Case
The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.
Party List Representation: Qualified Parties and Proportional Seat Allocation
Explains the Supreme Court's ruling on party-list qualification, the 2% threshold, and proportional allocation of seats under RA 7941.
Expropriation Cases Belong to RTCs: Bardillon v. Barangay Masili
Why expropriation suits always belong to regional trial courts, regardless of property value, and what this means for landowners and local governments.
Local Governments vs National Corporations: Who Pays Franchise Taxes
Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.
Taxing Telecommunications: Local Government Power vs. Franchise Exemptions
The Supreme Court ruled that the Local Government Code's withdrawal of tax exemptions prevails over PLDT's franchise exemption claim under R.A. 7925.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.
Due Process in Land Disputes: Why Fair Resurveys Matter for Property Owners
The Supreme Court reminds courts that relocation surveys in land disputes must respect due process—both parties need notice and representation.
Local Autonomy vs Presidential Supervision: The Scope of Power in Granting Judges' Allowances
The Supreme Court clarifies the limits of presidential supervision over local governments in granting allowances to judges.
Checks and Balances When Regional Prosecutors Overstep Local Authority in Preliminary Investigations
When can a regional prosecutor take over a city prosecutor's case? The Supreme Court clarifies the limits of supervision and control.
Re-Election as Condonation: Clarifying Disqualification Based on Prior Administrative Removal
Explains when prior administrative removal disqualifies a local candidate, and when re-election condones past misconduct under Section 40(b), LGC.
Term Limits and Recall Elections: When a Break in Service Allows a Fourth Term
Philippine Supreme Court explains how an involuntary break, like a recall election, resets the three-term limit for local officials.
Relocation Rights AND Preliminary Injunctions Upholding Development Plans Amidst Housing Disputes
Reviving Political Fortunes: The Clash Between Election and Local Government Codes on Disqualification
A 2002 Supreme Court ruling clarifies which law governs candidate disqualification for local posts, shortening the period from five to two years.
Self-Defense Claims and Unlawful Aggression: Lessons from People v. Tadeo
The Supreme Court clarifies when self-defense fails and how intoxication, provocation, and surrender affect criminal liability in homicide cases.
Local Governments and Environmental Compliance: Ensuring Sustainable Development Under Philippine Law
The Supreme Court clarifies that local government units must comply with the Environmental Impact Statement System under PD 1586.
Judicial Independence vs Local Government Authority: The Limits of Executive Judge Power in Personnel Transfer
A Supreme Court ruling clarifies that executive judges cannot permanently transfer court personnel without authority from the Office of the Court Administrator.
Reasonable Doubt Prevails When Identification in Rape Cases Must Be Unequivocal
Explaining why proof of a victim's minority in rape cases must be independent and clear, not based on testimony alone.
Citizenship and Residency: Defining Electoral Eligibility in the Philippines
The Supreme Court clarifies how citizenship and residency requirements apply to candidates for local elective office in the Philippines.
Notarization Is No Empty Ritual: Lessons from Rosales v. Ramos on Notarial Duties
A notary public who fails to record a notarized deed faces revocation and suspension. Learn the duties and consequences.