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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When Alibi Becomes Strong: Why Weak Prosecution Evidence Means Acquittal
A Supreme Court ruling shows that alibi, though a weak defense, prevails when prosecution evidence is feeble and fails to prove guilt beyond reasonable doubt.
Worthless Securities and Capital Loss: Tax Implications in the Philippines
Philippine tax law treats worthless equity investments as capital losses, deductible only against capital gains. China Banking Corp. case explains.
Upholding Election Officer Reassignments: Balancing Independence and Preventing Familiarity
The Supreme Court upheld Section 44 of RA 8189, which limits election officers to four years per station to ensure impartiality.
Public Sector Strikes: Balancing Employee Rights and Government Service
Philippine Supreme Court ruling on public school teachers' mass actions, explaining why government employees cannot strike and the limits of constitutional rights.
When a Nullity Case Is Not a Prejudicial Question in Concubinage Prosecutions
A nullity of marriage case does not automatically suspend a concubinage prosecution. The Supreme Court explains why.
HLURB vs SEC Jurisdiction in Subdivision Disputes: Protecting Homeowners' Rights
When a subdivision developer is under receivership, which agency—HLURB or SEC—hears homeowners' complaints? The Supreme Court settles the jurisdictional question.
Homicide VS Murder Distinguishing Elements AND THE Burden OF Proof IN Criminal Cases
Learn how Philippine courts distinguish homicide from murder, and why the prosecution bears the burden of proof in every criminal case.
Rape Conviction: Positive Identification and the Relative Standard of Force and Intimidation
The Supreme Court explains how a rape victim's positive identification and the relative nature of force and intimidation can secure a conviction.
Reasonable Doubt and Unreliable Eyewitness Testimony: Acquittal in Highway Robbery Case
The Supreme Court acquitted a highway robbery convict because the prosecution's sole eyewitness gave contradictory and unreliable testimony.
Trust Receipts and Estafa: Why a Civil Case Does Not Stop Criminal Prosecution
A pending civil action to nullify trust receipts is not a prejudicial question that bars criminal prosecution for estafa under Philippine law.
Premature Filing Malicious Prosecution Requires Prior Acquittal
Filing a malicious prosecution case before the criminal action ends in acquittal is premature. Learn the rules from this Philippine Supreme Court case.
Finality of Tax Assessments: Timeliness, Gross Receipts, and the Security Guard Case
A look at Protector's Services v. CIR on tax assessment finality, prescriptive periods, and what counts as gross receipts.
Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
Malicious Prosecution Claims Must Wait for Final Acquittal, High Court Rules
Philippine Supreme Court clarifies when a malicious prosecution suit may be filed, requiring final termination of the criminal case first.
Burden of Proof When Inconsistent Testimony and Physical Evidence Lead to Acquittal in Murder Cases
Philippine Supreme Court acquits murder accused where witness testimonies conflicted and physical evidence contradicted the prosecution's theory.
Second Marriages and Absent Spouses: Validity Under the Civil Code Explained
When a first spouse disappears, can a second marriage be valid? The Supreme Court clarifies the rules under the Civil Code.
Regular vs Project Employee: Continuous Rehiring and Security of Tenure Under Philippine Labor Law
Philippine Supreme Court ruling on when project employees become regular employees through continuous rehiring, securing tenure under Article 280.
When a Project Employee Becomes Regular: The Imbuido Ruling on Continuous Rehiring
The Supreme Court explains when repeated fixed-term contracts convert a project employee into a regular employee entitled to security of tenure.
Hearsay Evidence and the Right to Confrontation: Protecting the Accused
Philippine Supreme Court ruling on hearsay evidence, the right to confront witnesses, and why prosecutions must stand on solid proof.
Limits on Ombudsman's Power: Court Upholds Anti-Graft Prosecution Discretion
Supreme Court clarifies courts cannot interfere with Ombudsman's prosecutorial discretion absent grave abuse, in anti-graft case.
When Courts Overstep Authority in Preliminary Investigations: Domondon v. Sandiganbayan
The Supreme Court clarifies when courts may interfere with the Ombudsman's prosecutory discretion, and when judicial overreach becomes grave abuse.
Fixed Term Contracts VS Illegal Dismissal Balancing Employer Rights AND Employee Security
Judicial Independence vs Executive Influence: Striking the Balance in Criminal Case Dismissal
When can a judge dismiss a criminal case on the prosecutor's recommendation? The Supreme Court clarifies the limits of judicial discretion.
Interlocking Confessions and Kidnap Conviction: People v. Dela Torre
Explaining the interlocking confessions rule and how it secured a kidnap-for-ransom conviction in People v. Dela Torre.