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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Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Good Faith vs Actual Knowledge: Resolving Land Disputes in the Philippines
Philippine Supreme Court ruling on finality of judgments, petitions for relief, and banks' duty of diligence in land mortgage disputes.
Security Guards Duty to Accept Assignments vs Constructive Dismissal
When does a security guard's floating status become constructive dismissal? The Supreme Court clarifies the rule in Exocet v. Serrano.
Mortgage Disputes, Good Faith, and Final Judgments in Philippine Foreclosure
Philippine Supreme Court ruling on mortgage foreclosure, good faith of banks, and the finality of judgments in property disputes.
Balancing Public Infrastructure and Private Property: Limits on Preliminary Injunctions
The Supreme Court clarifies when courts may issue injunctions against government infrastructure projects under R.A. 8975.
Breach of Trust and Employee Dismissal: Employer's Burden of Proof in Philippine Labor Law
Explore the Supreme Court's ruling in Temic Automotive v. Cantos on breach of trust dismissals, emphasizing the employer's burden of proof.
Habeas Data and Facebook Privacy: When Photos Posted Online Lose Legal Protection
Philippine Supreme Court ruling on when Facebook photos lose privacy protection and how the writ of habeas data applies to social media posts.
Casino Chips, Ownership, and the Presumption of Title: Subic Bay Legend Resorts v. Fernandez
A casino confiscated chips from two players, claiming they were stolen. The Supreme Court ruled on ownership, possession, and bad faith.
No-Build Zones and National Permits: What Aquino v. Malay Means for Developers
The Supreme Court ruled that a DENR permit does not override local no-build zone ordinances. Here's what developers must know.
Causation vs. Presumption: Understanding Employee Compensation for Illness
The Supreme Court clarifies when an illness is compensable under PD 626, emphasizing proof of work-connection over presumption.
Protecting the Vulnerable: Upholding Conviction in Child Rape Case
The Supreme Court affirms the conviction of a father for raping his 7-year-old daughter, clarifying rules on alibi, credibility, and damages.
Indispensable Parties: Due Process in Criminal Appeals Before the CA
The Supreme Court rules on why the People must be impleaded in certiorari petitions before the Court of Appeals.
Duplicate Originals as Evidence: When Photocopies Are Admissible in Philippine Courts
Philippine Supreme Court clarifies when duplicate originals are admissible evidence, reversing the Court of Appeals' exclusion of invoices in a collection case.
When a Judge Serves as Attorney-in-Fact: A Cautionary Tale on Judicial Impropriety
The Supreme Court reminds judges that serving as attorney-in-fact for non-family members violates the Code of Judicial Conduct and constitutes impropriety.
Due Process in Corporate Rehabilitation: Creditors' Right to Participate on Appeal
Supreme Court ruling on creditors' right to participate in corporate rehabilitation appeals, protecting due process and equal footing principles.
When Police Testimony Conflicts: Buy-Bust Operations and the Presumption of Innocence
A Supreme Court ruling shows how inconsistent police testimony in buy-bust operations can lead to acquittal, protecting the presumption of innocence.
Rehabilitation Proceedings: Balancing Creditor Rights and Corporate Recovery
Philippine Supreme Court clarifies creditor participation rights in corporate rehabilitation appeals, balancing recovery goals with due process.
Attorney Disbarred for Misappropriating Client Settlement Funds
Lawyer disbarred for depositing client settlement checks into personal account instead of delivering them to seafarers.
Residency Redefined: Upholding Election Results Despite Challenges to Candidate's Domicile
The Supreme Court clarifies residency rules for local candidates, upholding John Henry Osmeña's win as Toledo City mayor despite domicile challenges.
When Killing Is Not Robbery: Proving Intent in Robbery with Homicide
The Supreme Court clarifies when a killing with theft is homicide, not robbery with homicide, focusing on criminal intent.
Breach of Trust Establishing Estafa Through Misappropriation of Funds
When does a failure to return money become estafa? The Supreme Court explains the elements of misappropriation under Article 315.
Robbery With Homicide: Intent to Rob Must Precede the Killing
The Supreme Court clarifies that robbery with homicide requires intent to rob before the killing; otherwise, only homicide may be proven.
Estafa by Abuse of Confidence: When Failing to Return Money Becomes a Crime
Understand the Supreme Court's ruling on estafa by abuse of confidence and when failure to return entrusted money constitutes a criminal offense.