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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Trademark Confusion: When Similar Marks on Different Products Are Allowed
A Supreme Court ruling clarifies when similar trademarks on unrelated goods can coexist, applying the multifactor test for confusing similarity.
Judges Cannot Notarize Cohabitation Affidavits for Marriages They Solemnize
Supreme Court rules MTC judges may not notarize affidavits of cohabitation for marriages they solemnize, citing Circular 1-90.
Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings
The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.
Proving Alienable Land in Registration: The T.A.N. Properties Standard
Land registration requires more than a DENR certification. The Supreme Court clarifies the proof needed to establish alienable and disposable land.
VAT Refund Claims: The 120-Day Waiting Period and the BIR Ruling That Saved It
The Supreme Court clarifies the 120-day waiting period for VAT refund claims and the effect of BIR Ruling No. DA-489-03.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception
Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.
Upholding Convictions in Drug Cases: Balancing Evidence and Constitutional Rights
Learn how the Supreme Court balances evidence and constitutional rights in drug cases, and what this means for accused persons.
Land Registration Proof: Beyond DENR Certification and the Burden of Incontrovertible Evidence
A DENR certification alone won't secure land title. The Supreme Court clarifies the strict proof required for judicial confirmation of title.
Parental Authority and Rape: When Rubbing the Penis Is Not Consummated Rape
A father's conviction for rape is modified by the Supreme Court, which distinguishes sexual assault from consummated rape and attempted rape.
VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters
Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.
Rape Conviction Upheld: Credibility of Testimony and Indeterminate Sentence Law in Child Sexual Abuse Cases
Supreme Court affirms father's rape conviction, clarifies proper indeterminate penalty and damages in child sexual assault cases.
Protecting Homebuyers: PD 957 Prevails Over Bank Mortgages in Subdivision Sales
Supreme Court rules banks must honor PD 957 protections for subdivision buyers, even when properties are mortgaged to secure developer loans.
Children's Surnames: Illegitimate Child's Right to Choose After Father's Recognition
Supreme Court rules an acknowledged illegitimate child may choose whether to use the father's surname; the father cannot compel it.
Res Judicata in Corporate Rehabilitation: Balancing Creditor Rights and Economic Recovery
The Supreme Court clarifies res judicata and stay order rules in corporate rehabilitation, balancing creditor rights with economic recovery.
Psoriasis Seafarers and the Burden of Proof in Work-Related Illness Claims
Philippine Supreme Court ruling on proving work-related illness for disability benefits, with lessons for seafarers.
Public Service Accountability and the Need to Substantiate Dishonesty Charges
The Supreme Court clarifies that while public officials may be disciplined for private acts of dishonesty, charges must be supported by substantial evidence.
Dishonesty in Public Service: Why Substantiated Claims Matter
The Supreme Court clarifies when private acts of dishonesty can be disciplined and why complaints must be supported by evidence.
Forum Shopping and Attorney Sanctions for Relitigating Settled Property Disputes
Philippine Supreme Court sanctions lawyer for forum shopping in relitigating settled estate property claims, explaining the rules and consequences.
Surety Bonds Survive Debt Extension: Key Supreme Court Ruling on Article 2079
Extension of a principal's debt without a surety's consent does not automatically extinguish surety bonds, per the Supreme Court.
Reasonable Doubt Prevails: Acquittal in Robbery and Falsification Case Due to Insufficient Circumstantial Evid
Supreme Court acquits CA employees in robbery and falsification case, ruling circumstantial evidence must form an unbroken chain to prove guilt beyond reasonable doubt.
Psychological Incapacity vs. Mere Irresponsibility: The Supreme Court’s Clear Distinction in Marriage Nullity
The Supreme Court clarifies that emotional immaturity and irresponsibility do not amount to psychological incapacity under Article 36 of the Family Code.
Balancing Freedom of Speech and the Sub Judice Rule: Protecting Fair Trial Rights
The Supreme Court clarifies when public comments on pending cases violate the sub judice rule and constitute contempt.
When Rape Claims Fail the Test of Credibility: People v. Patentes
The Supreme Court acquits a rape convict, showing how inconsistent testimony and doubtful conduct can create reasonable doubt.