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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Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
Finality of Judgment and Why Attempts to Circumvent Liquidation Proceedings Fail
The Supreme Court clarifies that final judgments cannot be attacked through procedural technicalities, ensuring that liquidation proceedings move forward.
Reasonable Doubt Prevails: Acquittal in Rape Case for Lack of Direct Evidence
Supreme Court acquits father of rape charges, ruling that hearsay and circumstantial evidence cannot overcome the presumption of innocence.
Qualifying Circumstances in Rape: When Minority and Relationship Raise the Penalty
The Supreme Court explains when rape is qualified by minority and relationship, and the damages a convicted offender must pay.
Treachery Defined: How Sudden Attacks Elevate Homicide to Murder
The Supreme Court explains treachery as a qualifying circumstance in murder, using a 2019 stabbing case to illustrate sudden, unexpected attacks.
Reasonable Doubt Prevails: Acquittal in Rape with Homicide Case for Insufficient Circumstantial Evidence
Supreme Court acquits two men convicted of rape with homicide, ruling that weak circumstantial evidence and doubtful identification cannot overcome reasonable doubt.
Reasonable Doubt Prevails Safeguarding Individual Liberty In Rape With Homicide Cases
The Supreme Court acquits two men of rape with homicide, ruling that weak circumstantial evidence cannot overcome the presumption of innocence.
Faulty Identification When Police Suggestion Undermines Justice In Carnapping Cases
Supreme Court overturns carnapping convictions where police show-up was tainted by improper suggestion, applying the totality of circumstances test.
Lodging Liability When Hotel Owners Promote Human Trafficking
Philippine Supreme Court ruling on hotel owner liability for promoting trafficking under RA 9208, based on circumstantial evidence.
Fixed Term vs Project Employment: Protecting Workers' Security of Tenure
Philippine law on fixed-term and project employment, and how the Supreme Court protects workers' security of tenure against circumvention.
Reasonable Doubt Prevails: Acquittal in Rape Case Based on Improbable Testimony
Philippine Supreme Court clarifies when a rape victim's testimony is too general to convict, and when circumstantial evidence suffices for conviction.
Moral Ascendancy and the Shadow of Doubt: Familial Rape in Philippine Law
How the Supreme Court weighed circumstantial evidence, moral ascendancy, and delayed reporting in a father's qualified rape conviction.
Circumstantial Evidence and Parricide: Proving Guilt Beyond Reasonable Doubt in Familial Crimes
How the Supreme Court upheld a parricide conviction based on circumstantial evidence, not direct proof, in People v. Espinosa.
Treachery Defined: Ensuring Justice for Victims of Premeditated Attacks Under Philippine Law
The Supreme Court clarifies treachery as a qualifying circumstance in murder, affirming a conviction and explaining how the attack's suddenness deprives victims of defense.
Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
Circumstantial Evidence Suffices Rape Conviction Upheld Despite Victims Unconsciousness
The Supreme Court affirms a rape conviction based on circumstantial evidence, ruling that a victim rendered unconscious need not provide direct testimony of the act.
When the Court Reduces a Lawyer's Fine: Mitigating Circumstances in Philippine Ethics Cases
In Domingo v. Revilla, the Supreme Court cut a disbarred lawyer's P100,000 ethics fine to P50,000 after he cited illness, remorse, and loss of livelihood.
From Murder TO Homicide THE Crucial Role OF Evidence IN Establishing Qualifying Circumstances
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Freedom TO Travel Safeguarding Constitutional Rights Against Administrative Overreach
The Supreme Court strikes down DOJ Circular No. 41 for infringing the constitutional right to travel, reaffirming that only law, not administrative fiat, may restrict it.
Diminished Liability Distinguishing Homicide From Murder Based ON Proof OF Superior Strength
The Supreme Court explains when the qualifying circumstance of abuse of superior strength applies—and when it does not.
Rape of a Person with Mental Retardation: Consent and the Need for Specific Allegations
The Supreme Court clarifies that carnal knowledge of a mental retardate is rape, but qualifying circumstances must be alleged in the Information.
Circumstantial Evidence and Conspiracy in Homicide Cases: Proving Guilt Beyond Reasonable Doubt
How Philippine courts use circumstantial evidence and conspiracy to establish guilt in homicide cases beyond reasonable doubt.