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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Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.
Tax Suspension Bonds: When the CTA Must Hear the Taxpayer First
The Supreme Court clarifies when the Court of Tax Appeals may require a bond to suspend tax collection, and why a preliminary hearing is essential.
Land Retention Rights Disqualification Due to Extensive Land Ownership Under Agrarian Reform Law
A landowner with 68 hectares of agricultural land cannot claim retention rights under agrarian reform law, explains the Supreme Court.
Challenging Land Ownership Claims Establishing Lessor Lessee Relationships IN Unlawful Detainer Cases
Philippine Supreme Court ruling on unlawful detainer cases, lessor-lessee relationships, and the res inter alios acta principle in property disputes.
Landowner Retention Rights: When Selling Land Does Not Waive the Five-Hectare Limit
The Supreme Court clarifies when a landowner's sale of agricultural land does not waive the right to retain five hectares under agrarian reform.
Exhaustion of Administrative Remedies and CTA Jurisdiction in Tax Disputes
The Supreme Court clarifies that the CTA cannot review the CIR's quasi-legislative interpretation of tax laws, and taxpayers must exhaust administrative remedies first.
Navigating Appeals Jurisdiction of the Court of Tax Appeals in Collection Cases
A Supreme Court ruling clarifies that the CTA has exclusive appellate jurisdiction over tax collection cases, and wrong appeals must be dismissed.
CTA Has Exclusive Power Over Certiorari in Local Tax Cases, SC Rules
The Supreme Court clarifies that the CTA, not the CA, has exclusive jurisdiction over certiorari petitions assailing RTC interlocutory orders in local tax cases.
Earnest Money and Perfected Sales: When Payment Cannot Bind a Reluctant Seller
The Supreme Court explains when earnest money cannot create a binding contract of sale, protecting property owners from irregular payment schemes.
Equitable Estoppel in VAT Refund Claims: When Taxpayers Can Bypass the 120-Day Rule
The Supreme Court clarifies when taxpayers may file VAT refund claims with the CTA without waiting for the 120-day period.
Donor's Tax on Share Sales: Fair Market Value and Donative Intent
Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.
Duty Free Philippines v. BIR: The Perils of Skipping the CTA En Banc on Appeal
A direct appeal to the Supreme Court from a CTA Division ruling is fatal. Learn the correct appellate route under R.A. 9282.
Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims
The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.
Bidding Rules and Government's Right to Reject: Protecting Public Interest in Privatization
Supreme Court affirms government's right to reject bids in privatization auctions, protecting public interest over bidder expectations.
CTA Jurisdiction Over Local Tax Disputes: The City of Manila v. Grecia-Cuerdo Ruling
The Supreme Court clarifies that the Court of Tax Appeals has jurisdiction over certiorari petitions questioning RTC interlocutory orders in local tax cases.
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.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
Retirement Age Flexibility: Employer Rights and Employee Expectations in Philippine Labor Law
Philippine Supreme Court ruling on PNB's compulsory retirement at 60, explaining employer rights and employee expectations under Article 287.
When the Bureau of Customs Loses Seized Goods: Liability and Tax Duties in AGFHA v. CTA
The Supreme Court held the Bureau of Customs liable for a lost shipment but allowed duties and taxes to be deducted from the amount it must pay the owner.
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.
Beyond the Case Title: Why Complaint Allegations Dictate Court Jurisdiction in Philippine Ejectment Cases
Philippine Supreme Court clarifies that the allegations in a complaint, not its title, determine whether a case is for ejectment or collection of sum of money.
Land Retention Rights Under Agrarian Reform A Landowners Guide
The Supreme Court explains the five-hectare retention limit under RA 6657 and when a landowner's property may be exempt from CARP coverage.
When a over his 15.3955-hectare unregistered parcel of land in Davao City in favor of Benny Go for P20,000.00.
Bacaron filed a complaint for reformation of instrument, arguing that the true agreement was an equitable mortgage. He pointed out that the P20,000.00 considera
Balancing Procedural Rules and Substantial Justice: The MRT v. CTA Case
The Supreme Court reminds courts that procedural rules must yield to substantial justice when a litigant is denied a fair chance to present evidence.