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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Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.
Waiver Validity and Estoppel: When Taxpayers Cannot Question Defective BIR Waivers
Philippine Supreme Court ruling on defective waivers of prescription, taxpayer estoppel, and BIR assessment periods explained in plain language.
Supreme Court Strikes Down BIR Rule on Bank Expense Allocation
The Supreme Court voided Revenue Regulations No. 4-2011 for overstepping BIR authority and violating taxpayers' right to choose accounting methods.
Understanding Retroactive Application of Regulatory Resolutions Impact on Electric Cooperatives in the Philipp
This article explains the Supreme Court's ruling on the 120-day period for VAT refund claims and how BIR Ruling No. DA-489-03 affects electric cooperatives and taxpayers.
Navigating Tax Refund Claims: The Two-Year Rule and Its Implications for Businesses in the Philippines
Philippine Supreme Court clarifies the two-year prescriptive period for tax refund claims, allowing judicial claims even without the BIR's prior ruling.
Just Compensation in Expropriation: How Courts Value Property Beyond BIR Zonal Value
The Supreme Court explains how courts determine just compensation in expropriation cases, clarifying that BIR zonal value is only one factor.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
Correcting Birth Certificate Entries Under Rule 108: What the Supreme Court Says
The Supreme Court clarifies when Rule 108 proceedings can correct birth certificate entries, and when they cannot.
Tax Exemption Challenges and the CTA's Exclusive Jurisdiction Over BIR Issuances
Learn why the Court of Tax Appeals, not regional trial courts, has exclusive jurisdiction over tax exemption cases and BIR revenue issuances.
Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines
Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.
Understanding Tax Assessment and Collection Prescription: The BPI Case
The Supreme Court's BPI ruling explains when the BIR loses the right to assess and collect deficiency taxes—key lessons for taxpayers.
Understanding the Difference Between Tax Assessments and Compliance Notices in the Philippines
The Supreme Court clarifies why not all BIR notices are tax assessments, and what this means for taxpayers facing compliance letters.
Understanding Tax Compromise Agreements: Validity and Implications for Taxpayers
The Supreme Court affirms the validity of tax compromise agreements under the NIRC, protecting good-faith settlements with the BIR.
Civil Registry Corrections: Why Impleading All Interested Parties Matters
The Supreme Court explains why correcting a birth record requires impleading all affected parties, not just publication.
Correcting Birth Certificate Errors: Why Impleading Indispensable Parties Matters
Philippine Supreme Court ruling explains why correcting birth certificate errors requires impleading all affected parties under Rule 108.
Understanding Tax Exemptions for Condominium Dues and Fees: A Landmark Philippine Supreme Court Ruling
The Supreme Court clarifies when condominium association dues are taxable, resolving the validity of BIR RMC No. 65-2012.
Indispensable Parties in Annulment of Judgment for Failure to Implead Co-Owners
A petition to correct citizenship entries in a birth certificate must implead all interested parties, or the judgment may be annulled.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
Supreme Court: Membership Fees of Non-Profit Clubs Not Subject to Income Tax and VAT
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-liable, limiting BIR RMC No. 35-2012.
Just Compensation Beyond Zonal Value: Protecting Property Rights in Expropriation
The Supreme Court clarifies that BIR zonal valuation is not the sole basis for just compensation in expropriation cases, protecting property owners' rights.
Just Compensation: Fair Market Value, Not Zonal Valuation, in Expropriation Cases
Philippine Supreme Court clarifies that just compensation in expropriation is based on fair market value, not BIR zonal valuation alone.
False Notarization Upholding Integrity in Legal Documents
The Supreme Court rules on the importance of impleading indispensable parties in correction of birth certificate cases.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
Correcting Sex and Name Errors in Philippine Birth Certificates After RA 10172
Philippine Supreme Court clarifies when clerical errors in birth certificate sex and name entries can be corrected under RA 10172.