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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Taxing Public Utilities When Government Entities Operate Like Private Businesses
When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.
When Barangay Conciliation Is Not Required: Court Ruling on Real Property Disputes
Supreme Court clarifies when barangay conciliation is not required before filing real property cases in court.
Lis Pendens in Co-Development Disputes: Protecting Rights Over Real Property
When can a notice of lis pendens be registered? The Supreme Court clarifies in Viewmaster v. Maulit that co-development claims over land qualify.
Accion Publiciana: Recovering Possession of Real Property in the Philippines
Learn how Philippine courts resolve accion publiciana cases—recovery of real property possession—through this Supreme Court ruling on prior possession vs. occupancy permits.
Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions
Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.
Challenging Real Property Tax Ordinances: Public Hearings and Publication Requirements
Learn how Philippine courts handle challenges to real property tax ordinances, including public hearing and publication requirements under the Local Government Code.
Verbal Promises and Real Property: Why Oral Land Donations Fail in the Philippines
Oral donations of land are void under Philippine law. Learn why verbal promises cannot transfer real property ownership.
When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman
Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.
Tax Sale Notice: Protecting Property Rights in Philippine Tax Delinquency Sales
Philippine Supreme Court ruling on tax sale notice requirements, protecting registered owners' property rights in delinquent real property auctions.
Rescinding a Contract to Sell in the Philippines: When Is a Notarial Act Required?
Philippine Supreme Court clarifies when Republic Act No. 6552's notarial requirement applies to rescinding a contract to sell real property.
Real Property Tax Sales: Why Proper Notice and Jurisdiction Matter
The Supreme Court nullifies a tax delinquency sale for lack of notice to the owner and absence of local government jurisdiction.
When Can an Agent Sell Your Property? The Limits of a Special Power of Attorney
A special power of attorney to eject squatters does not authorize selling land. Learn the limits of an agent's authority to dispose of real property.
TAX Exemption FOR Government Corporations Understanding Restoration AND Real Property TAX
The Supreme Court rules on the validity of restored tax exemptions for government corporations and real property tax liability.
Verbal Agreements to Sell Property: When Are They Enforceable in the Philippines
Philippine Supreme Court explains when oral contracts to sell real property are enforceable and why buyers must prove readiness to pay.