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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Price Tag Requirements in the Philippines: What Retailers Must Display
Price tag requirements in the Philippines come from the Consumer Act, which defines price tags and bars deceptive pricing and labeling in retail sales.
Franchise Advertising in the Philippines: Legal Limits Under the Consumer Act
Franchise advertising in the Philippines is governed by the Consumer Act, which bans deceptive and unfair sales acts and regulates how offers are promoted.
Invoice-Based System in the Philippines: Official Receipts After EOPT
The invoice-based system in the Philippines replaced official receipts as primary evidence of sales under the Ease of Paying Taxes Act. Here is how it works.
VAT Zero-Rating for Export Enterprises in the Philippines: Rules and Requirements
Learn how VAT zero-rating works for export enterprises in the Philippines, including the 70% export sales threshold, covered sales, and refund rules.
VAT Refund for Exporters in the Philippines: How Zero-Rated Sales Work
Learn how VAT refunds work for exporters in the Philippines, which sales qualify as zero-rated, and how the BIR processes refund claims.
Unwritten Land Sales in the Philippines: When Possession and Improvements Matter
The Supreme Court clarifies when an unwritten sale of land can be enforced, focusing on possession, improvements, and partial performance under Philippine law.
Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds
The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax sale.
GSIS Housing Loan Death Claims: When Insurance Lapses but Equity Survives
Philippine Supreme Court ruling on GSIS housing loans, Sales Redemption Insurance coverage, and heirs' right to restructure after a borrower's death.
GSIS Housing Loans and Insurance: Protecting Heirs' Rights After a Borrower's Death
A Supreme Court ruling on GSIS housing loans clarifies when Sales Redemption Insurance applies and how heirs can save a deceased borrower's property from cancellation.
Installment Land Sales in the Philippines: Buyer Rights and Contract Reinstatement
Learn how the Supreme Court protects installment buyers' right to reinstate contracts under the Maceda Law.
Understanding Novation, Statute of Frauds, and Conjugal Property Sales in the Philippines
A Supreme Court ruling explains when oral land sales are valid, how novation works, and why a wife's consent matters.
Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
Good Faith Buyers and Title Defects: Lessons from Billote v. Badar
Philippine Supreme Court ruling on good faith buyers, Section 4 Rule 74 annotations, and co-owner sales of undivided shares.
Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law
The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.
Defective Service of Summons and Prior Unregistered Sale: Key Lessons from Go v. Court of Appeals
Supreme Court clarifies rules on service of summons by publication and priority of prior unregistered sales over registered levies.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
Prescription in Property Disputes: The Necessity of Trial for Determining the Validity of Land Sales
When is a land sale valid despite an injunction? The Supreme Court clarifies perfection of contracts and the need for trial.
Renewable Energy Incentives Registration IS KEY TO VAT Zero Rating
Philippine Supreme Court clarifies that renewable energy producers must register with the DOE to enjoy VAT zero-rating on power sales.
Possession Rights Balancing Property Sales AND Building Occupation
Supreme Court ruling on when a buyer of land can keep occupying a building pending title issuance, and when attorney's fees are unwarranted.
Writ of Possession: Ministerial Duty vs Third-Party Adverse Claims in Foreclosure Sales
The Supreme Court clarifies when a writ of possession is ministerial and when third-party adverse claims can stop it.
Breach of Trust: Defining Qualified Theft in Employee Misappropriation Cases
A sales manager's failure to remit sale proceeds is qualified theft, not carnapping, when trust and confidence are abused.
Constructive Delivery in Property Sales: What the Tamayao Case Teaches Buyers
A notarized deed can transfer ownership, but registration is key. The Tamayao case shows why due diligence matters in Philippine property sales.
Void Deeds: How Forgery Affects Property Titles in the Philippines
A forged deed is void and conveys no title. Learn how the Supreme Court protects family homes from fraudulent sales.
Enforcing Debt Obligations: Promissory Notes and Checks as Evidence in Sales Transactions
Supreme Court rules promissory notes and dishonored checks can prove a sale and enforce payment, reversing the Court of Appeals.