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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VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws
Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.
Judicial Conduct Upholding Impartiality AND Adherence TO Procedural Rules IN Court Proceedings
The Supreme Court reinstates NLRC dismissals, emphasizing strict compliance with procedural rules in labor appeals and the finality of judgments.
Upholding Warrantless Arrests: The Limits of Challenging Drug Possession Evidence
A Supreme Court ruling clarifies when warrantless arrests and seizures in drug cases are valid, and when procedural lapses still allow conviction.
Upholding Conviction in Drug Cases: The Importance of Timely Objections to Chain of Custody
Learn why raising chain of custody objections late in drug cases fails, and how timely objections protect accused persons under RA 9165.
Upholding Client Trust Attorney Suspended For Conflicting Representation
A lawyer who represents a client against an existing retainer client of his law firm violates Rule 15.03, even without using confidential information.
Chain of Custody in Drug Cases: How Objections Are Waived
The Supreme Court affirmed a drug conviction despite police lapses in handling evidence, ruling that chain-of-custody objections cannot be raised for the first time on appeal.
Rape and the Incapacity to Consent: Protecting the Intellectually Disabled in Philippine Law
Philippine law treats rape as a violation of autonomy, especially when the victim cannot consent due to intellectual disability. This article explains the key ruling.
Online Psychological Abuse and Higher Penalties: Demaala v. Sandiganbayan
The Supreme Court clarifies when Facebook posts constitute psychological abuse under RA 9262 and why using ICT raises the penalty.
Election Controversies Determining Jurisdiction In Proxy Validation Disputes
When a proxy dispute affects director elections, regular courts—not the SEC—have jurisdiction. Learn the rule from this case.
Protecting the Vulnerable: Rape of a Person Deprived of Reason and RA 9346
The Supreme Court clarifies rape of a mentally disabled victim, the distinction from person, and applies Republic Act No. 9346, which prohibits the death penalty. The ruling is significant for prosecu
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
Murder with Direct Assault: Supreme Court Affirms Conviction in People v. Estonilo
The Supreme Court affirmed the conviction for Murder with Direct Assault in People v. Estonilo, highlighting the role of circumstantial evidence and the weakness of alibi.
Death of Accused Pending Appeal Extinguishes Criminal Liability in Rape Case
Supreme Court explains how an accused's death before final judgment extinguishes criminal and civil liability ex delicto.
Agricultural Tenancy vs Civil Lease: Land Classification Determines DARAB Jurisdiction
When is a farmworker a tenant? The Supreme Court clarifies how land classification determines DARAB jurisdiction and tenancy rights.
Treachery in Jailhouse Killings: Conspiracy and Criminal Liability Explained
How the Supreme Court applied treachery and conspiracy to convict inmates who murdered jail guards and carnapped a vehicle during a prison break.
Navigating Tax Credit Claims: The Mandatory vs Directory Interpretation of Deadlines
The Supreme Court clarifies when VAT refund deadlines are mandatory and when taxpayers get relief from strict compliance.
Moonlighting Misconduct Supreme Court Upholds Ethical Standards FOR Judiciary Employees
The Supreme Court affirms strict ethical standards for judiciary employees, ruling on theft, dishonesty, and gross neglect of duty.
Challenging Election Results AND Preserving Voter Intent
Challenging election results is a legal process governed by strict rules. This article explains the requirements for election protests and how courts balance ballot integrity with voter intent.
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.
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.
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.
Breach of Trust Estafa Conviction Affirmed in Jewelry Consignment Case
Supreme Court affirms estafa conviction for consignee who sold jewelry on credit and failed to remit proceeds or return items.
Seafarers Disability Claim Strict Compliance With Post Employment Medical Examination Rule
Rape Conviction Affirmed: Credibility of a Minor Victim's Testimony in Sexual Assault Cases
Supreme Court affirms rape conviction based on a minor's credible testimony, rejecting the sweetheart defense and clarifying force and intimidation requirements.