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.
Withholding Tax on Compensation: Effective Rates and Penalties Explained
Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
When Notarizing Two Deeds for the Same Property Becomes a Lawyer’s Undoing
A lawyer who notarized two deeds of sale for the same property with different amounts was suspended and lost his notarial commission. Here’s why.
When a MOA Becomes a Binding Contract: Lessons from a Property Sale Dispute
A Supreme Court ruling clarifies when a Memorandum of Agreement becomes a binding contract of sale, and why parties cannot later disavow it.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
Foreclosure Jurisdiction: Assessed Value of Property Determines the Proper Court
In foreclosure suits, the property's assessed value—not the loan amount—determines which court has jurisdiction. Learn from a recent Supreme Court ruling.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Due Process in Tax Assessments: Strict Adherence to Notice Requirements
The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.
Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People
Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Burden of Proof in Illegal Dismissal: Proving the Employer-Employee Relationship
In illegal dismissal cases, the employee must first prove the employer-employee relationship. G.R. No. 244206 clarifies this burden.
Tax Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability
The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.
Just Compensation in Expropriation: Valuation Must Be as of Filing Date, Not Later Market Data
Supreme Court clarifies just compensation is valued as of complaint filing date, not later market prices, in DPWH expropriation case.
VAT Refund Claims: The Window Period Exception to the 120-Day Rule
Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
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.
Offshore Gaming Taxation: The Supreme Court on Philippine Tax Authority Limits
The Supreme Court upheld the constitutionality of taxing Philippine Offshore Gaming Operators, clarifying the limits of Philippine tax authority over POGOs.
Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority
Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.