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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DILG Circulars on LGU Fund Disclosure Upheld: Local Autonomy Has Limits
Supreme Court upholds DILG circulars requiring LGU transparency in IRA use, clarifying that local autonomy does not mean absolute independence from national supervision.
Qualified Theft and Circumstantial Evidence: When Conviction Stands Without Direct Proof
The Supreme Court explains when circumstantial evidence suffices to convict for qualified theft, and how courts fix the value of stolen goods.
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.
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.
Good Faith vs Due Diligence: Unmasking the Innocent Purchaser Doctrine
The Supreme Court clarifies that buyers of registered land must go beyond the title when circumstances raise suspicion. Learn the limits of the innocent purchaser defense.
Rape Conviction Based on Circumstantial Evidence: What the Supreme Court Said
The Supreme Court explains when circumstantial evidence is enough to convict for rape, even if the victim was unconscious during the act.
Minimum Wage vs Facilities: Employer Obligations for Fair Compensation and Workplace Standards
The Supreme Court clarifies when employers may count board and lodging as wages, protecting workers from minimum wage circumvention.
Accidental Shooting Defense in Parricide: Proving Intent Beyond Reasonable Doubt
Explore how Philippine courts rejected an accidental shooting defense in parricide, analyzing circumstantial evidence and criminal intent.
Treachery Must Be Proven Beyond Reasonable Doubt to Sustain a Murder Conviction
The Supreme Court explains when a sudden attack amounts to treachery, and why qualifying circumstances must be proven like any other element of the crime.
Circumstantial Evidence and Hearsay Rule: Proving Guilt Beyond Reasonable Doubt in Rape Cases
A look at how Philippine courts weigh circumstantial evidence, hearsay objections, and the credibility of a minor victim's testimony in rape convictions.
Circumstantial Evidence and Conviction: Establishing Guilt Beyond Reasonable Doubt
The Supreme Court explains when circumstantial evidence suffices to convict for homicide, and clarifies the rules on incomplete self-defense and voluntary surrender.
Fraternity Violence and Eyewitness Identification: Proving Guilt Beyond Reasonable Doubt
How the Supreme Court upheld convictions for fraternity violence based on positive eyewitness identification despite masks and chaotic circumstances.
Certification vs Receipts: Reimbursing Expenses in Government-Owned Corporations
The Supreme Court clarifies that certifications alone cannot support EME reimbursement claims in GOCCs under COA Circular No. 2006-01.
VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law
Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.
Superior Strength in Group Assaults: Establishing Murder Liability
How Philippine courts treat "superior strength" as a qualifying circumstance in group assaults, explained through a Supreme Court ruling.
FDA Authority Upheld: Validity of Bioavailability Testing Circulars for Drug Registration
Supreme Court affirms FDA's power to issue BA/BE testing circulars for drug registration, clarifying administrative rule-making authority.
Judges Cannot Notarize Cohabitation Affidavits for Marriages They Solemnize
Supreme Court rules MTC judges may not notarize affidavits of cohabitation for marriages they solemnize, citing Circular 1-90.
Reasonable Doubt Prevails: Acquittal in Robbery and Falsification Case Due to Insufficient Circumstantial Evid
Supreme Court acquits CA employees in robbery and falsification case, ruling circumstantial evidence must form an unbroken chain to prove guilt beyond reasonable doubt.
Circumstantial Evidence and Reasonable Doubt: Safeguarding Justice in Philippine Courts
Philippine Supreme Court clarifies the sub judice rule, freedom of speech, and the limits of contempt power in Marantan v. Diokno.
Conspiracy and Illegal Drug Transportation: Upholding Accountability in Philippine Law
The Supreme Court affirms that conspiracy to transport illegal drugs can be proven by surrounding circumstances, not just express agreement.
Treachery Defined: Ensuring Justice for Victims of Calculated Attacks in the Philippines
The Supreme Court clarifies treachery as a qualifying circumstance in murder, ensuring calculated attacks receive just punishment.
VAT Refund Timeliness: Strict Deadlines for Appealing BIR Decisions
Philippine Supreme Court clarifies mandatory 120+30 day periods for VAT refund judicial claims, citing CBK Power v. CIR.
Breach of Trust: Dismissal for Dishonesty in Handling Court Funds
A Supreme Court ruling shows why court clerks who misappropriate judiciary funds face dismissal, even with restitution and mitigating circumstances.
VAT Refund Claims: The 120-Day Rule and Timely Appeals to the CTA
Learn the mandatory 120+30 day periods for VAT refund claims and how the Supreme Court applies them in CIR v. GST Philippines.