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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Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Independent Contractor vs Employee: The Control Test in Philippine Labor Disputes
Philippine Supreme Court clarifies the control test distinguishing independent contractors from employees in labor disputes, using a restroom concessionaire case.
Distinguishing Employees From Independent Contractors: The Control Test in Philippine Labor Law
Philippine Supreme Court explains the control test for distinguishing employees from independent contractors in labor law disputes.
Regular Employment Status of Drama Talents: Security of Tenure vs Independent Contractorship
Philippine Supreme Court rules drama talents are regular employees, not independent contractors, when work is necessary to business.
Fighting Corruption Why Government Contracts Must BE Above Board
Why PAGCOR's tax exemption in Acesite v. CIR shields contractors from VAT—and what this means for government procurement transparency.
Construction Subcontractor Rights: Ensuring Timely Payment in the Philippines
Learn how Philippine courts protect subcontractors' right to timely payment, even when a general contractor claims financial difficulty.
Construction Contract Disputes: Interpreting Amendments and Deduction Clauses in the Philippines
Philippine Supreme Court ruling on whether a contractor can deduct accommodation costs from a subcontractor's billings after a final contract amendment.
Philippine LAW Owner Liability FOR Contractor Debts Understanding Article 1729
When can a building owner be held liable for a contractor's unpaid debts? The Supreme Court explains Article 1729 of the Civil Code.
Solidary vs Ultimate Liability: Protecting Workers' Rights in Contracting Agreements
Philippine Supreme Court ruling on solidary liability of principals and contractors under labor contracting arrangements.
Who's the Boss? Determining Employer Liability in Labor-Only Contracting
Philippine Supreme Court clarifies when a principal employer becomes solidarily liable with a labor-only contractor for workers' claims.
Tax Credit Certificates: Government's Right to Collect Taxes Remains Despite Alleged Fraud
Supreme Court ruling on tax credit certificates, government's right to collect taxes, and contractor payment disputes in Philippine construction contracts.
COA Overpayment Recovery Upheld: Quantum Meruit in Government Contracts
Supreme Court affirms COA's order for a contractor to return overpayments, clarifying quantum meruit and due process in government audit cases.
Breach of Contract: Enforcing Penalty Clauses in Government Projects
Explaining when penalty clauses bind contractors in government projects, based on a Supreme Court ruling on DBP and PD 1594.
Substandard Deliveries in Government Contracts: When Penalties Apply
A Supreme Court ruling clarifies when a milling contractor can be held liable for substandard rice deliveries under government contracts.
Unjust Enrichment and Extra Work: When Contractors Get Paid for Necessary Additions
Philippine Supreme Court ruling on contractor compensation for necessary extra work, unjust enrichment, and liquidated damages in construction contracts.
Construction Defects and Warranty Periods: Know Your Rights and Liabilities After Project Completion
Learn when a contractor's liability for construction defects ends under Philippine law, and what a one-year warranty period really means.
Contractor’s Liens and Privity of Contract: Lessons from Jan-Dec Construction v. FTI
A contractor’s lien under Article 2242 has limits—privity of contract and the right remedy matter. Learn from Jan-Dec Construction v. FTI.
Just Compensation in Expropriation: Prior Payment and Lienholders' Rights Under RA 8974
Philippine Supreme Court ruling on prior payment of just compensation in expropriation and the rights of lienholders like contractors and suppliers.
Unconscionable? How the Supreme Court Upholds COA's Power to Claw Back Overpayments
The Supreme Court affirms the COA's power to disallow payments, recover overpayments, and hold contractors liable under the principle of quantum meruit.
Independent Contractor OR Employee Philippine Supreme Court Clarifies Control Test IN Labor Disputes
Philippine Supreme Court clarifies the control test distinguishing independent contractors from employees in labor disputes, protecting worker rights.
Labor-Only Contracting in the Philippines: A Landmark Ruling on Employer Liability
When is a contractor merely an agent? Acevedo v. Advanstar clarifies labor-only contracting and who bears liability for workers' claims.
Breach of Construction Contract: Liability for Additional Works Beyond Original Scope
Philippine Supreme Court ruling on contractor liability for additional works ordered beyond original construction contract scope.
Contract of Sale vs Piece of Work: Subcontractor Rights Under Article 1729
Philippine Supreme Court clarifies when a supply agreement is a piece of work, giving subcontractors direct claims against project owners.
Contract Termination in Construction: When Express Terms and Damages Control
A Philippine Supreme Court ruling upholds a contractor's right to terminate a sub-contract for delay and poor workmanship, and explains when damages may be awarded.