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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Due Process in Administrative Cases: Independent Assessment Before Dismissal
Philippine Supreme Court ruling on administrative due process: disciplining authorities must independently assess facts and law before imposing dismissal.
Tax Assessment Validity: Strict Requirements for Waivers of the Statute of Limitations
Philippine Journalists, Inc. v. CIR clarifies that waivers of the tax prescription period must strictly comply with BIR regulations to be valid.
Challenging Search Warrants: The Judge's Personal Assessment Requirement
Learn how the Supreme Court requires judges to personally examine complainants and witnesses before issuing search warrants, and why this protects citizens' rights.
When Tax Assessments Become Final: Lessons from MERALCO's Garnishment Case
MERALCO's failed challenge to Muntinlupa's deficiency real property tax assessments shows why taxpayers must act promptly on tax notices.
TAX Assessment Validity Improperly Addressed Notices AND Corporate TAX Liabilities
Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law
A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.
Tax Assessment vs Collection Notices: Due Process in Real Property Tax Disputes
Supreme Court clarifies the vital distinction between tax assessment and collection notices, and what this means for taxpayers' remedies.
Estate Tax Deficiency Assessments: Balancing Government Revenue and Taxpayer Rights
Philippine Supreme Court ruling clarifies when estate tax surcharges and interest apply, and how taxpayers can contest deficiency assessments.
Seafarers Disability Claims: Substantial Compliance and Employer Duty to Assess Fitness
Philippine Supreme Court ruling on seafarers' disability benefits, substantial compliance with POEA contract, and employer responsibility in fitness assessment.
Credibility of Rape Victim Testimony: Why Trial Courts Hold Decisive Power in Philippine Law
The Supreme Court affirms that trial courts' assessment of rape victim credibility is given great weight, absent any clear error or arbitrariness.
The Weight of Witness Testimony: Why Trial Courts Hold the Key in Philippine Parricide Cases
A look at People v. Villarez, explaining why appellate courts defer to trial courts' assessment of witness credibility in parricide cases.
Limits of Certiorari in Appealing Police Misconduct Decisions in the Philippines
Philippine Supreme Court clarifies when certiorari may review police misconduct rulings, emphasizing factual findings and credibility assessments.
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.
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.
Credibility of Witnesses in Philippine Courts: Supreme Court Upholds Trial Court's Assessment in Murder Case
The Supreme Court reaffirms that trial courts' factual findings and witness credibility assessments deserve great weight, explaining why positive identification beats alibi.
Invalid Tax Assessment: Why an Affidavit for Criminal Complaint Does Not Count
The Supreme Court clarifies that a revenue officer's affidavit attached to a criminal complaint for tax evasion is not a formal assessment that can be appealed to the Court of Tax Appeals.
Invalid Tax Assessments: Why Evidence Matters in Philippine Tax Law
When can tax assessments be invalidated? The Supreme Court explains why evidence matters in Philippine tax law.
Tax Assessment Waivers: Why the BIR Commissioner's Signature Is Crucial
Philippine Supreme Court ruling on why waivers of the tax prescription period require the BIR Commissioner's signature to be valid.
Tax Assessment Deadlines: How the Supreme Court Protects Taxpayers From Belated BIR Claims
The Supreme Court ruled the BIR cannot issue deficiency assessments beyond the five-year prescriptive period, protecting taxpayers from belated claims.
When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman
Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.
Judicial Accountability: Independent Assessment of Justice Secretary's Resolutions in Philippine Courts
Philippine Supreme Court ruling on trial courts' duty to independently assess Justice Secretary's resolutions in withdrawal of criminal informations.
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.
Discharge of an Accomplice as a State Witness: Safeguarding Justice in Philippine Courts
The Supreme Court affirms that trial courts' factual findings and witness credibility assessments are conclusive unless arbitrary, in a murder conviction.
Tax Evasion vs Deficiency: When Can the Government Prosecute?
Philippine Supreme Court explains when the government can file tax evasion charges and when a final tax assessment must come first.