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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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Showing 145–168 of 3,439 articles for “ces”

Due Process in Tax Assessments: When BIR Service of Notices Fails

Supreme Court voids BIR deficiency assessments served on unauthorized persons, stressing strict due process rules in tax collection.

Perpetuation of Testimony: Balancing Due Process and Preventing Fishing Expeditions

The Supreme Court clarifies when perpetuation of testimony is allowed, protecting due process and barring fishing expeditions.

Jurisdiction and Due Process: When Courts Cannot Act Without Serving Notice

Philippine Supreme Court ruling on when courts acquire jurisdiction over respondents and why proper service of notice is essential to due process.

Employee Theft in the Philippines: Legal Consequences and Prevention

A Supreme Court ruling on a court clerk who stole PHP 277,000 explains the legal consequences of employee theft in the Philippines and how employers can prevent it.

When Dismissal Fails Due Process: The Lapanday Foods Ruling on Valid Termination

Explore the Supreme Court's Lapanday Foods ruling on illegal dismissal, the twin notice rule, and what employers must prove to validly terminate employees.

Mandamus and Local Governance: Ensuring the Operation of Newly Created Provinces in the Philippines

The Supreme Court clarifies that newly created provinces must not be left without officials, compelling the BLGF to process appointments.

Upholding Notarial Integrity: Consequences for False Notarization and Misrepresentation

A lawyer who notarized a deed without the seller's presence and made untruthful statements in court faces suspension, fine, and notarial disqualification.

Election Transparency and Citizen Access to the Automated Election System in the Philippines

The Supreme Court clarifies the limits of citizen access to the automated election system, including ballot printing, SD cards, and transmission data.

Ancestral Land Claims in Baguio City: CALCs Are Not Proof of Ownership

The Supreme Court clarifies that Certificates of Ancestral Land Claim do not confer ownership over Baguio City lots, which remain governed by the city charter.

Child Abuse vs Slight Physical Injuries: Understanding the Nuances of Philippine Law

The Supreme Court clarifies when a teacher's discipline of a child is child abuse or only slight physical injuries under Philippine law.

Ancestral Land Claims in Baguio City: Prior Rights and the Limits of IPRA

The Supreme Court clarifies that Certificates of Ancestral Land Claim do not establish ownership in Baguio City under IPRA.

Perpetual Disqualification: When Does It Take Effect in Philippine Law?

The Supreme Court clarifies when the accessory penalty of perpetual disqualification from public office takes effect under Philippine law.

Dishonesty and Neglect of Duty: Consequences for Court Personnel in the Philippines

A Supreme Court ruling on a clerk of court's cash shortages clarifies the penalties for dishonesty and gross neglect of duty.

Notarizing Without a Commission: Supreme Court Discipline for Lawyers

Learn the disciplinary consequences for Philippine lawyers who notarize documents without a valid commission, based on a recent Supreme Court ruling.

SALN Errors and Government Access: When the Ombudsman Cannot Prosecute

The Supreme Court clarifies that government agencies must follow the mandatory SALN review procedure before prosecuting public officials for omissions.

SALN Compliance: Government’s Duty to Notify and Consequences of Non-Compliance

The Supreme Court clarifies that government agencies must follow the mandatory review and compliance procedure before penalizing officials for SALN errors or omissions.

Moral Turpitude and Public Service: The Consequences of Dishonored Checks

A court clerk's conviction for three counts of BP 22 violations leads to forfeiture of benefits and perpetual disqualification from government service.

Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances

Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.

Direct Assault vs Resistance: Understanding the Nuances in Philippine Law

The Supreme Court clarifies when physical force against police officers amounts to direct assault or only resistance and disobedience under Philippine law.

Defective Summons and Due Process in Property Disputes: Key Lessons from Spouses Abayon v. BPI

The Supreme Court clarifies when defective summons is cured by voluntary appearance and when courts violate due process in property disputes.

Discovery Proceedings: The Consequences of Concealing Evidence in Forfeiture Cases

A look at Republic v. Tantoco, Jr., where the Supreme Court upheld sanctions for concealing evidence during discovery in a forfeiture case.

Defective Summons and Voluntary Appearance: Due Process in Property Cases

The Supreme Court clarifies when defective extraterritorial summons can be cured by voluntary appearance—and why due process still protects the defendant.

Due Process and Summons: Supreme Court Ruling on Unresolved Motions for Reconsideration

The Supreme Court clarifies that ignoring a motion for reconsideration violates due process, while explaining how courts acquire jurisdiction over defendants.

Fare Adjustments and Due Process: Public Participation in Philippine Rail Fare Setting

The Supreme Court ruled on whether notice and hearing are required before the government can raise LRT and MRT fares, clarifying due process in rate-fixing.