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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VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
When Lawyers Fall Short: Negligence and Client Funds in Philippine Legal Ethics
A Supreme Court ruling on lawyer negligence, missed deadlines, and mishandled client funds—and what it means for clients.
VAT Refund Denials Strict Compliance With Deadlines AND Documentation
Revival of Judgment: How Debtor's Actions Affect Execution Deadlines
When a judgment debtor's own actions delay execution, the five-year period to enforce a judgment by motion may be tolled.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
Certiorari Filing Deadlines: The 60-Day Rule and Grave Abuse of Discretion
A dismissed employee's appeal was wrongly rejected by the Court of Appeals before the 60-day certiorari period lapsed—what this means for litigants.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Perfecting Appeals in Election Protests: Payment Deadlines and Damage Awards
Supreme Court clarifies COMELEC appeal fee deadlines under Resolution 8486 and limits damages in election protests to actual or compensatory damages.
Untimely Appeal: The High Cost of Missed Deadlines in Labor Disputes
A missed 15-day deadline to appeal a Court of Appeals ruling proved fatal for an employer, showing why procedural rules matter.
When Court Notices Must Reach the Lawyer: Cervantes v. City Service Corporation
A Supreme Court ruling clarifies that procedural deadlines run from counsel's receipt of notice, not the client's, in NLRC cases.
Duty to Notify Insurance Beneficiary Rights and Agent Responsibilities in the Philippines
Philippine Supreme Court ruling on insurance beneficiary notification duties, agent responsibilities, and claim deadlines after the insured's death.
Untimely Filing Dooms VAT Refund Claim Navigating Jurisdictional Deadlines IN TAX Appeals
Why Deadlines Matter in Philippine Courts: Lessons from a Falsification Case
A Supreme Court ruling shows why procedural deadlines are crucial in Philippine criminal appeals and how courts review convictions.
Procedural Lapses vs Substantial Justice: When Courts Must Look Beyond Deadlines
The Supreme Court clarifies when procedural rules bind litigants strictly and when courts may relax them in the interest of substantial justice.
Strict Appeal Deadlines: Supreme Court Upholds Dismissal of Late Certiorari Petition
The Supreme Court affirms that the 60-day period for filing a petition for certiorari is strict and mandatory, dismissing a three-day late appeal.
Local Tax Refund Claims: Timeliness and Jurisdiction Under Section 195 LGC
Strict deadlines and the right court matter in local tax refund claims. China Banking Corp. v. City Treasurer of Manila explains why.
Procedural Rigidity vs Substantial Justice: Navigating the Rules of Court in COA Appeals
A Supreme Court ruling on Fortune Life Insurance clarifies why strict compliance with Rule 64 deadlines and proof of service requirements is mandatory in COA appeals.
Missed Appeal Deadlines in Agrarian Cases: When Negligence Costs the Right to Appeal
The Supreme Court rules on missed appeal deadlines in agrarian disputes, explaining when a motion for reconsideration suspends the period and why certiorari cannot replace a lost appeal.
VAT Refund Claims: Strict Deadlines and Proper Documentation Required
Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
Navigating Tax Credit Claims: The Mandatory vs Directory Interpretation of Deadlines
The Supreme Court clarifies when VAT refund deadlines are mandatory and when taxpayers get relief from strict compliance.
Enforcement Deadlines: Understanding the Five-Year Rule for Executing Court Judgments
A final court ruling is not the end of the story. Philippine law sets strict deadlines for enforcing judgments, and missing them can cost a winning party the case.