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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Redemption Rights and Capital Gains Tax in Foreclosure Sales: Key Lessons from Supreme Transliner v. BPI Famil
Philippine Supreme Court clarifies redemption price in bank foreclosure sales, including when capital gains tax applies and what charges are valid.
Deceptive Practices in Sales: When Employees Face Estafa Liability
Sales employees can face estafa liability for deceptive practices. The Supreme Court explains when soliciting clients despite knowledge of fraud constitutes misrepresentation.
Foreclosure Sales in the Philippines: The Legal Weight of Notice and Publication
A Supreme Court ruling clarifies the requirements for notice and publication in extrajudicial foreclosure sales under Act No. 3135.
Philippine Foreclosure Law: Why Publication Is Non-Negotiable for Banks
Philippine Supreme Court rules banks must prove newspaper publication in foreclosure sales; failure voids the entire proceeding.
Proving Guilt Beyond Reasonable Doubt in Illegal Drug Sales: Key Lessons from People v. Aure
A look at how Philippine courts apply proof beyond reasonable doubt in drug sale cases, using the Supreme Court's ruling in People v. Aure.
Buy-Bust Operations: Legality of Drug Sales and Possession in the Philippines
The Supreme Court clarifies the rules on buy-bust operations, illegal drug sales, and possession under Philippine law.
Right of First Refusal in Lease Agreements and Property Sales in the Philippines
Philippine Supreme Court ruling on lessee's right of first refusal when leased property is sold, explained in plain language.
Consolidation of Cases Ensuring Judicial Economy and Preventing Conflicting Decisions
Learn how the Supreme Court applies the doctrine of primary administrative jurisdiction in corporate rehabilitation cases through Nestle Philippines v. Uniwide Sales.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Prior Title Prevails in Property Possession Cases: Lessons from a Double Sale
When two buyers claim the same land, prior title and possession in good faith prevail. Learn the rules on double sales and buyer diligence.
Brokers Breach Unauthorized Stock Sales AND Fiduciary Duty IN Philippine LAW
Philippine Supreme Court clarifies stockbroker liability for unauthorized share sales and fiduciary duties under the Civil Code.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
Corporate Merger vs Separate Entities: Protecting Creditor Rights in the Philippines
Philippine Supreme Court ruling on invalid mergers, separate corporate personalities, and creditor rights in execution sales.
Reconstituted Land Titles vs. Prior Sales: How the Supreme Court Upholds a Buyer's Right
The Supreme Court ruled that a reconstituted title does not erase a prior registered sale, and that laches does not bar a buyer who acted promptly to protect his land.
Mortgaged Property Sales Upholding Ownership Rights Despite Unapproved Transfers
Friar Lands and Faulty Signatures: When Government Neglect Jeopardizes Land Ownership
The Supreme Court's Manotok ruling shows how documentary gaps in friar land sales can undermine even long-standing property claims.
Coconut Fees and Export Sales: Clarifying Obligations for Copra Exporters
Supreme Court clarifies that PCA fees attach upon purchase of copra by exporters, regardless of whether the coconut products are sold domestically or exported.
Preliminary Injunctions in Foreclosure: Clear Legal Right Required
Philippine Supreme Court ruling on when courts may issue preliminary injunctions to stop extrajudicial foreclosure sales.
Redemption Rights Prioritizing Creditors IN Foreclosure Sales Under Philippine LAW
Redemption Rights in Tax Sales: When the One-Year Period Starts in Quezon City
The Supreme Court clarifies when the one-year redemption period starts for tax-delinquent properties sold at auction in Quezon City.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
Badges of Fraud in Property Sales: When Courts Void Real Estate Deals
Philippine Supreme Court explains how "badges of fraud" can invalidate property sales, even absolute deeds, when fraud taints the transaction.
VAT Refund Apportionment When Exempt Sales Affect Tax Credit Claims
Philippine Supreme Court clarifies when VAT refunds on capital goods must be apportioned if a taxpayer also has exempt sales.
DARAB Jurisdiction Over Land Sale Disputes Involving CARP-Covered Agricultural Lands
The Supreme Court clarifies when DARAB, not regular courts, has jurisdiction over disputes involving sales of agricultural lands under CARP coverage.