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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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.
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.
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.
Lawyer Suspended for Misappropriating Client Funds in Breach of Fiduciary Duty
A lawyer's failure to account for and return client funds collected on behalf of a client constitutes gross misconduct warranting suspension.
Preserving Ballot Integrity Ensuring Accurate Reflection OF Voters Intent IN Philippine Elections
Ballot integrity in Philippine elections depends on accurate voter intent. Learn how courts protect the sanctity of the vote.
Untangling Mortgage Disputes: Good Faith, Due Diligence, and Finality of Judgments
A Supreme Court ruling on mortgage disputes, good faith, and why final and executory judgments bind all parties.
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.
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.
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.
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.
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.
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.
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.
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.
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.
When a Bank's Failure to Release Full Loan Invalidates a Mortgage: PNB v. Tajonera
A bank that fails to release the full approved loan breaches its reciprocal obligation, making the mortgage securing that loan unenforceable.
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 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.
Qualified Rape by a Parent: Alibi, Witness Credibility, and Damages in People v. Lumaho
A father's conviction for raping his 7-year-old daughter is upheld; the Court explains alibi, hearsay, and damages.
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.
Attorney Disbarred for Misappropriating Client Settlement Funds
Lawyer disbarred for depositing client settlement checks into personal account instead of delivering them to seafarers.
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.
Dishonesty in Public Service: Falsifying Time Records and the Limits of Leniency
Court personnel who falsify time records commit dishonesty, a grave offense. The Supreme Court explains when leniency may apply.