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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Government Immunity VS Erroneous Cost Assessment Clarifying THE States Protection IN Legal Disputes
Seafarer Disability Claims: When the Company Doctor's Fit-to-Work Assessment Prevails
Philippine Supreme Court ruling on seafarer disability claims: the company-designated physician's fit-to-work certification controls absent a third-doctor review.
Seafarers Disability Defining Permanent Disability Beyond the Company Doctor's Assessment
Supreme Court ruling on seafarer disability claims: the company doctor's assessment is not conclusive, and inability to work for over 120 days may mean permanent disability.
Water Production Assessments: When Regular Courts, Not the NWRB, Have Jurisdiction
The Supreme Court clarifies that disputes over water production assessments under PD 198 belong to regular courts, not the NWRB.
Importation Rules on Abandonment and Duty Assessment in Customs Law
Chevron v. Commissioner of Customs clarifies when imported goods are deemed abandoned and how customs duties are assessed under the TCC.
TAX Assessment Validity Strict Compliance AND Waiver Requirements
Supervision AND Regulation Fees Clarifying THE Inclusion OF Stock Dividends IN Capital Stock Assessment
Union Fund Mismanagement: Substantiation Required for Special Assessments
Philippine Supreme Court ruling on union officers' liability for unsubstantiated special assessments and litigation expenses.
Positive Identification and Witness Credibility in Murder Cases: Why Trial Court Assessment Matters
In People v. Bustamante, the Supreme Court affirmed a murder conviction, ruling that delayed witness identification and minor inconsistencies do not destroy credibility.
Seafarers Rights: Defining Permanent Disability Beyond Medical Assessments
The Supreme Court clarifies when seafarers are deemed permanently disabled under Philippine law, even without a company physician's assessment.
Independent Assessment Prevails: Dismissal Based Solely on DOJ Resolution Is Grave Abuse of Discretion
Philippine Supreme Court rules trial courts must independently assess evidence before granting motions to withdraw information, not merely adopt DOJ resolutions.
When Is a Hospital Building a Commercial Establishment? The Medical Arts Center Ruling
The Supreme Court clarifies when a hospital's medical arts center is a special property at 10% assessment, not commercial at 35%.
Tax Assessments and the Imperative of Timely Protests in Philippine Law
Learn how the Supreme Court ruled on tax assessment finality and why timely protests are crucial for taxpayers in the Philippines.
Seafarers Disability Upholding Seafarer Rights Beyond Company Physician Assessments
Deadline Is King: Perfecting Your Real Property Tax Appeal in the Philippines
Learn why filing a motion for reconsideration with the assessor won't stop the 60-day clock for appealing to the Local Board of Assessment Appeals.
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
TAX Assessment Deadlines When Failure TO Prove Notice Means NO TAX DUE
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Seafarer Disability Claims: Fit for Duty Assessments and Quitclaims in the Philippines
Philippine Supreme Court ruling on seafarer disability claims, fit for duty assessments by company-designated physicians, and validity of quitclaims.
Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect
A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines
The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.
Tax Assessments and Double Jeopardy: Guarding Against Erroneous Government Actions
The Supreme Court clarifies the limits of double jeopardy protection in tax assessments, ensuring fair treatment for taxpayers facing repeated government actions.