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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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.
The 120-Day Rule and Equitable Estoppel in VAT Refund Claims
Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.
VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws
Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.
Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel
Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.
Tenant Estoppel: Why a Lessee Cannot Deny the Landlord’s Title in Lease Disputes
Philippine Supreme Court explains tenant estoppel rule under Rule 131, Section 2(b), and why lessees cannot deny their landlord's title.
Property Disputes: Jurisdiction and Estoppel in Free Patent Repurchase Cases
Learn how the Supreme Court ruled on RTC jurisdiction over free patent repurchase actions and the principle of jurisdiction by estoppel.
Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings
The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.
Navigating VAT Refund Deadlines Equitable Estoppel AND THE 12030 DAY Rule
Estoppel and Foreclosure: When a Bank's "Incentive" Is Not a Redemption Extension
The Supreme Court clarifies when a bank's incentive scheme letter extends the redemption period and when estoppel applies.
Navigating VAT Refund Claims: Prescriptive Periods and Equitable Estoppel in Philippine Tax Law
Philippine Supreme Court clarifies the two-year prescriptive period for VAT refund claims and the mandatory 120-day waiting period before judicial appeal.
Tenants Rights and Landlords Title: Estoppel and Redemption in Lease Agreements
Learn how the Supreme Court ruled on repurchase agreements, estoppel, and landlord-tenant rights in foreclosure cases.
Mortgagor Ownership and Estoppel: When a Real Estate Mortgage Stays Valid
Supreme Court clarifies when a mortgagor's ownership and estoppel uphold the validity of a real estate mortgage in PNB v. Reblando.
The Tenant's Dilemma: Estoppel in Unlawful Detainer Cases
When a lease expires, a tenant cannot deny the landlord's title. Learn how estoppel and implied lease work in Philippine ejectment cases.
Tenant Estoppel and Tacita Reconduccion in Unlawful Detainer: Samelo v. Manotok Services
Philippine Supreme Court ruling on tenant estoppel, implied lease renewal, and interest in unlawful detainer cases.
Estoppel by Silence in Philippine Insurance Law: When a Bank's Silence Speaks Volumes
Philippine Supreme Court ruling on estoppel by silence, bank liability for unpaid insurance premiums, and corporate veil in insurance claims.
Ombudsman's Concurrent Authority Over Public School Teachers Explained
The Supreme Court clarifies that the Ombudsman shares concurrent disciplinary authority with DepEd over public school teachers, but estoppel may bar late jurisdictional challenges.
Possession vs Ownership: When Land Status Determines Rights
Philippine Supreme Court ruling on how land classification as public domain affects possessory rights and estoppel claims.
Jurisdictional Estoppel When Participation Waives Objections in Property Disputes
Philippine Supreme Court ruling on how active participation in trial can bar a party from later questioning the court's jurisdiction in property cases.
Jurisdiction by Estoppel: When Active Court Participation Bars a Jurisdictional Challenge
Philippine Supreme Court explains when a party's active participation in a case can bar it from later questioning the court's jurisdiction.
Docket Fees and Estoppel in Lease Termination: Metrobank v. Perez
Supreme Court clarifies when late payment of docket fees is allowed and when a party is barred from raising jurisdiction.
Jurisdiction BY Estoppel When Active Participation Waives Jurisdictional Challenges IN Arbitration
Estoppel in Land Sales: Upholding Agreements Despite Lack of Written Authority
Philippine Supreme Court rules on estoppel in land sales where an agent lacked written authority, protecting buyers who relied on the seller's silence.
Election Appeal Fees and Estoppel: Divinagracia v. Comelec Explained
The Supreme Court rules that belatedly questioning unpaid election appeal fees may be barred by estoppel by laches. Learn the rules.
Ejectment and Back Rentals: The Greenhills Lease Dispute and the Limits of Court Awards
A stalled sublease at Greenhills Shopping Arcade leads to ejectment and a Supreme Court ruling on back rentals, estoppel, and who may recover.