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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Diabetes and Seafarers' Rights: When a Disability Claim Fails Under the POEA-SEC
Supreme Court explains when diabetes is not a compensable work-related illness for seafarers, and why the 120-day rule is not automatic.
Untangling VAT Refund Claims: The 120-Day Rule and Reliance on BIR Rulings
The Supreme Court clarifies when VAT refund judicial claims must be filed, and how BIR Ruling No. DA-489-03 protected taxpayers.
Premature Filing of Tax Refund Claims: Strict Compliance with the 120-Day Rule
The Supreme Court clarifies that taxpayers must wait for the 120-day period before filing judicial claims for VAT refunds.
VAT Refund Claims: The 120-Day Rule and Timely Appeals to the CTA
Learn the mandatory 120+30 day periods for VAT refund claims and how the Supreme Court applies them in CIR v. GST Philippines.
VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims
The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.
Seafarers Disability Benefits: When 120-Day Rule and POEA Reporting Requirements Apply
Supreme Court ruling on seafarer disability benefits, the 120/240-day rule, and POEA contract reporting requirements explained in plain language.