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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Notarial Misconduct: When Lawyers Fail Their Oath as Notaries Public
A lawyer-notary's careless notarization of unsigned documents leads to one-year suspension and perpetual disqualification from notarial commission.
When Customs Seizure Needs a Warrant: Lessons from Commissioner of Customs v. New Frontier Sugar
The Supreme Court clarifies that even "automatic seizure" of imported goods requires a warrant and due process under the Tariff and Customs Code.
Government Agencies Can Appeal CSC Decisions Modifying Penalties in Administrative Cases
The Supreme Court clarifies that disciplining authorities may appeal Civil Service Commission decisions that modify or reverse their original rulings.
Accountability for False Statements: Attorney Suspended for Misleading Forum Shopping Certifications
A lawyer's false certifications against forum shopping and notarial malpractice lead to one-year suspension and permanent disqualification from notarial commission.
Nepotism in Government Appointments: Abstention Is Not a Cure
The Supreme Court rules that a commissioner's abstention from voting does not cure a nepotistic appointment in the Civil Service Commission v. Cortes case.
Enforcing Money Judgments Against Local Government Units: Mandamus and the COA Route
The Supreme Court clarifies that mandamus cannot compel an LGU to pay a final judgment; claims must first go through the Commission on Audit.
Notarial Duty Verifying Identity in Document Acknowledgment
Supreme Court ruling on notaries' duty to verify identity in acknowledgments, revoking a notary's commission for lapses.
Navigating Unofficial Ties: When COA Can Audit MECO Funds Under the One China Policy
A 2014 Supreme Court ruling clarifies MECO's status and when the Commission on Audit may examine its funds.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
COA Primary Jurisdiction Over Money Claims Against LGUs: The Province of Aklan Case
The Supreme Court clarifies that money claims against local government units must first be filed with the Commission on Audit, not the regular courts.
Substantial Compliance in Appointing Commissioners for Just Compensation
The Supreme Court clarifies when appointing a committee instead of individual commissioners in expropriation cases amounts to substantial compliance with Rule 67.
Unauthorized Notarization: When a Lawyer’s Integrity Is Put on the Line
A lawyer who notarizes documents without a commission faces suspension and disqualification, as the Supreme Court reminds the bar.
Brokers Entitlement to Commission: The Efficient Procuring Cause in Real Estate Sales
Philippine Supreme Court ruling on when a real estate broker earns a commission, the efficient procuring cause rule, and written authority contracts.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
When Commissions Count in Separation Pay: A Philippine Labor Law Guide
Philippine Supreme Court ruling on when sales commissions form part of salary for separation pay computation and when quitclaims are invalid.
Dismissal for Dishonesty: Upholding Public Trust in the Philippine Legal Profession
A lawyer's misuse of client funds and notarizing without commission leads to one-year suspension, reaffirming high ethical standards for Philippine attorneys.
Due Process in Public Bidding: When Undisclosed Bid Floors Violate Fair Procedure
Philippine Sports Commission v. Dear John Services clarifies that undisclosed bid floors violate due process and transparency in government procurement.
Government Funds and Legal Claims: Understanding COA's Jurisdiction Over UP
Supreme Court clarifies that money claims against UP must first be filed with the Commission on Audit before execution can proceed.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
Breach of Public Trust When Falsification and Deportation Orders Lead to Anti-Graft Convictions
A BID commissioner's conviction for graft and falsification shows how knowingly allowing accused aliens to self-deport breaches public trust.
Overpricing and Accountability: The COA's Role in Ensuring Prudent Government Spending
How the Commission on Audit ensures prudent government spending, and what the Supreme Court says about overpricing and public accountability.
Sequestration Orders and Property Rights: The PCGG Two-Commissioner Rule
When is a sequestration order void? The Supreme Court explains the PCGG's non-delegable power to sequester alleged ill-gotten wealth.
Equal Protection and Executive Power: The Philippine Truth Commission Case
The Supreme Court struck down Executive Order No. 1 creating the 2010 Truth Commission for violating equal protection. Learn why.
Retirement Pay Computation Must Include SIL and 13th Month Pay Even for Commission-Based Employees
Supreme Court clarifies that commission-based bus conductors are entitled to retirement pay computed with service incentive leave and 13th month pay inclusions.