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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Pawnshop and Remittance Compliance Under BSP Rules: A Practical Guide
Learn how BSP rules govern pawnshop and remittance compliance, from registration and reporting standards to penalties, records, and audits.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations
Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.
When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits
Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.
Understanding Due Process in Government Audits: Lessons from a Landmark Philippine Supreme Court Case
Learn how the Supreme Court's ruling on an administrative case clarifies due process, misconduct, and penalties for government employees.
Understanding Finality of Audit Decisions: A Guide to Timely Appeals in Philippine Government Audits
Learn how the Supreme Court upheld COA's dismissal of PhilHealth's belated appeal, and why strict deadlines matter in government audit cases.
COA Must Follow Its Own Rules to Ensure Due Process in Reopening Audits
Court ruling on COA's obligation to observe its own rules when reopening audits, ensuring due process for audited agencies.
When Court Complaints Cross the Line: Lessons from the Tallado v. Racoma Administrative Case
The Supreme Court dismisses an administrative complaint against two RTC judges, warning against using judicial audits to harass the bench.
When Judges Face Administrative Complaints: The Limits of Judicial Audits
The Supreme Court clarifies when errors in issuing TROs are judicial matters, not grounds for administrative discipline.
Contempt and Corporate Audits: The Boundaries of Court Orders and Stockholder Rights
The Supreme Court clarifies when court-ordered corporate audits and contempt citations stand—and when they become moot.
Abuse of Rights Under Article 19: When Business Decisions Are Protected
The Supreme Court clarifies when business decisions like audits and non-renewal of contracts are protected, not abuse of rights.
Accountability in the Courts: Understanding Neglect of Duty and Judicial Audits in the Philippines
A 2006 Supreme Court ruling clarifies the duties of judges and clerks of court in judicial audits, and the consequences of neglect of duty.
Accountability Confirmed: Public Officials Liable for Missing Funds Despite Internal Audits
Supreme Court affirms conviction of municipal treasurer for malversation despite internal audit showing no shortage, clarifying COA's exclusive audit authority.
When Judges Face Administrative Complaints: The Limits of Judicial Audits and Harassment Suits
The Supreme Court clarifies when errors by judges are judicial matters, not administrative offenses, and warns against harassment suits.
When Administrative Complaints Against Judges Cross the Line: Lessons from Tallado v. Racoma
The Supreme Court dismisses an administrative complaint against two RTC judges, warning against using judicial audits to harass magistrates.
COA Oversight and Private Auditors in Government Banks: The DBP Case
Supreme Court rules COA audit power over government banks is not exclusive; private external auditors may conduct concurrent audits.
Management Prerogative vs Constructive Dismissal: SC Ruling on Workplace Audits
Philippine Supreme Court clarifies when workplace audits and reassignments are valid management prerogative, not constructive dismissal.
Philippine Supreme Court Upholds BLR Authority In Union Account Audits Ensuring Transparency AND Accountabilit
The Supreme Court affirms the Bureau of Labor Relations' jurisdiction over union account audits, clarifying appellate procedure under Philippine labor law.