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.
Due Process and Delay: Upholding Debt Recovery Despite Repeated Postponements
Philippine Supreme Court ruling on how repeated postponements do not violate due process in debt recovery cases.
VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services
Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.
Upholding Ethical Standards: Negligence and Conflict of Interest in Public Office
A Supreme Court ruling on public officials who signed resolutions recommending their own appointments, and the consequences of conflict of interest.
Tax Assessments and Due Process: When Can a Taxpayer Appeal to the CTA?
Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn the rules on protesting assessments.
Graft Conviction Upheld for DENR Official Demanding Payment for Free Patent Applications
Supreme Court affirms Sandiganbayan conviction of DENR official under Section 3(c) of RA 3019 for demanding money to process free patent applications.
Due Process in VAWC Cases: The Right to Preliminary Investigation and Fair Notice
Explore how the Supreme Court protected a respondent's right to due process in VAWC cases, requiring proper notice during preliminary investigation.
Preliminary Investigation Is a Substantive Right: Lessons from Palacios v. People
The Supreme Court rules that denying a reinvestigation based on procedural guidelines violates due process when the accused was never notified.
Demanding Money for Expedited Permits Is a Violation of Anti-Graft Laws
The Supreme Court affirms that a DENR official demanding payment for processing free patent applications violates Section 3(c) of RA 3019.
Conflicting Court Decisions: The Imperative of Case Consolidation in Philippine Law
When court decisions conflict, consolidation becomes necessary. This article explains the rules and practical implications for litigants in the Philippines.
Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory
The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.
Due Process and Forum Shopping: Dismissal of Disbarment Complaint Against Atty. Rastica
The Supreme Court dismissed a disbarment complaint for lack of evidence and forum shopping, reiterating that lawyers deserve due process and protection from vexatious charges.
Lawyer Suspended for Neglecting Client Funds and Legal Services for Eight Years
A lawyer who took P170,000 and client documents but failed to transfer titles for eight years was suspended for three years.
Angkas and the Regulation of Ride-Hailing Services: Balancing Innovation and Public Safety
The Supreme Court ruled that motorcycle ride-hailing services like Angkas are subject to LTFRB regulation, affirming the State's police power over public transportation.
Notarial Law Personal Appearance Requirement and Consequences of Non-Compliance
The Supreme Court explains why personal appearance before a notary public is mandatory, and the penalties for violating the 2004 Rules on Notarial Practice.
GSIS Policy Invalidity: Publication Requirement for Rules Affecting Retirement Benefits
Supreme Court ruled GSIS issuances affecting retirement benefits must be published to be valid, affirming retiree's right to original appointment computation.
Upholding Notarial Duty Consequences FOR Incomplete AND Improperly Executed Documents
A notary public who notarized deeds with missing signatures and absent parties faces suspension and commission revocation, as ruled by the Supreme Court.
Upholding Just Cause in Employment Termination: The Boundaries of Company Policy and Due Process
The Supreme Court clarifies when dismissal for fraud is valid and when company rules must be followed for just cause.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Valid Service and Due Process: The Duty to Notify SSS of an Address Change
When a party fails to notify the SSS of a change of address, service of notices at the old address remains valid and binding.
Revoking Donations: The Imperative of Fulfilled Conditions in Philippine Law
Philippine Supreme Court clarifies when donations may be revoked for non-fulfillment of conditions, and the legal consequences.
Upholding Employer Rights Teleperformances Justification FOR Dismissal Based ON Performance Standards
Explore how consistent failure to meet reasonable performance metrics can justify dismissal under Philippine labor law.
DUE Process IN Administrative Cases THE Right TO AN Impartial Reviewing Officer
Speedy Disposition of Cases: Balancing Rights and Due Process in Anti-Graft Proceedings
The Supreme Court clarifies when the speedy disposition clock starts in Ombudsman cases, distinguishing fact-finding from preliminary investigation.
Compromise Agreements Ensuring Mutuality AND Enforceability IN Debt Settlements
Philippine Supreme Court approves compromise agreement in debt settlement, highlighting mutual concessions and clear terms for enforceability.