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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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.
Status Quo Ante Orders and Election Disputes: The Estrella v. COMELEC Ruling
A mayor's battle for his seat shows why COMELEC commissioners cannot partially inhibit and still vote en banc. Learn the rule on quorum.
When Advertising Costs Become Capital Expenditures: Lessons from Commissioner of Internal Revenue v. General F
Supreme Court ruling on when media advertising expenses are deductible business expenses or capital outlays for goodwill.
Clerks of Court Cannot Charge Fees for Receiving Ex Parte Evidence
Supreme Court rules clerks of court cannot collect commissioner's fees for receiving ex parte evidence; reprimand issued in A.M. No. P-02-1594.
Due Process and Audit Reports: Fair Hearings in Financial Disputes
When courts appoint commissioners to audit financial records, due process requires formal hearings—not just interviews. The Supreme Court explains why.
Jurisdictional Boundaries: Appealing Customs Decisions and Exhausting Administrative Remedies in Importation D
Philippine Supreme Court ruling on why importers must appeal customs abandonment decisions to the Commissioner and CTA, not RTC.
Fixed Terms for Constitutional Commissioners: The Gaminde Case on Staggered Terms
The Supreme Court clarifies that a constitutional commissioner's term follows the staggered system, not the appointment paper's date, as shown in Gaminde.
Security of Tenure vs Legislative Power: The Napolcom Commissioners Case
When Congress declared Napolcom commissioners' terms expired, the Supreme Court struck it down as a violation of security of tenure.
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.
NTC Collegiality: How the Supreme Court Settled Regulatory Decision-Making in Philippine Telecoms
The Supreme Court ruled the NTC is a collegial body; a single commissioner cannot decide cases alone. Learn the rule and its impact.
Piercing the Corporate Veil: When Sequestration of Assets Survives Technical Defects
The Supreme Court clarifies when sequestered corporations must be impleaded and whether a single PCGG commissioner can validly issue a sequestration order.
PCGG Sequestration Orders: Due Process and Valid Authority Requirements
The Supreme Court rules that PCGG sequestration orders require at least two Commissioners and a prima facie showing, protecting due process rights.