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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Tax Assessment Falsity of Returns and the Ten-Year Prescriptive Period
When do false returns trigger the 10-year tax assessment period? The Supreme Court clarifies the rules on prescription and notice.
Retirement Rights for Part-Time Employees: De La Salle Araneta University v. Bernardo
Part-time employees are entitled to retirement pay under RA 7641. The Supreme Court clarifies coverage and prescriptive period rules.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR
When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.
Prescription in Intra-Corporate Disputes: The 15-Day Rule for Election Contests
Philippine Supreme Court clarifies that actions to nullify stockholders' meetings and elections are election contests subject to the 15-day prescriptive period.
Upholding Corporate Meeting Validity Proxy Rights AND Timeliness IN Intra Corporate Disputes
Supreme Court rules on proxy rights, notice requirements, and the 15-day prescriptive period for election contests in intra-corporate disputes.
Prescription in Illegal Dismissal Cases: The Impact of Complaint Withdrawal
Filing then withdrawing an illegal dismissal complaint does not stop the prescriptive period. Learn the rule from this Supreme Court case.
Untimely VAT Refund Claims Strict Adherence To Prescriptive Periods
The Supreme Court clarifies strict prescriptive periods for VAT refund claims, denying Northern Mindanao Power Corporation's petition for late and premature filings.
Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law
Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.
Prescription in Anti-Graft Cases: When Does the Clock Start Ticking?
The Supreme Court clarifies when the prescriptive period for Anti-Graft Act violations begins, using a behest loan case as the backdrop.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
VAT Refund Claims: Prescriptive Periods and Jurisdictional Requirements Explained
Learn the strict deadlines for VAT refund claims under Section 112 NIRC, including the 120+30 day rule and its exceptions.
VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law
Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.
Revival of Judgment Equity Prevails Over Strict Procedural Rules in Land Dispute
Supreme Court allows revival of judgment beyond prescriptive period where strict rules would cause injustice to blameless litigants.
Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception
Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.
Security of Tenure Protection Against Forced Eviction for Agrarian Reform Beneficiaries
The Supreme Court rules that forced eviction of agrarian reform beneficiaries is illegal, and threats can suspend the prescriptive period for filing claims.
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.
Revival of Judgment: When Does the Clock Start Ticking on Prescription in Civil Actions?
Learn when the 10-year prescriptive period for reviving a judgment starts and how interruptions affect the deadline, explained in plain language.
Prescription in Anti-Graft Cases: When Does the Clock Start Ticking?
The Supreme Court clarifies when the prescriptive period for anti-graft cases begins, using a landmark Marcos-era case.
When Does Prescription Run for Bounced Checks? The Pangilinan Ruling
The Supreme Court clarifies when the prescriptive period for BP 22 cases is interrupted—and why filing with the prosecutor's office counts.
Prescription in Fraud Claims: When Does the Clock Start Ticking
When does the prescriptive period for fraud claims begin? The Supreme Court clarifies the rule in a recent decision.
Prescription in Anti-Graft Cases: When the Clock Starts Ticking
The Supreme Court clarifies when the prescriptive period for anti-graft offenses begins, applying the doctrine to behest loans.
Upholding Workers Rights Timely Appeals AND Constructive Dismissal IN Labor Disputes
Understand the Supreme Court's ruling on prescriptive periods for illegal dismissal and money claims in PLDT v. Pingol.
Maritime Claims: Strict Interpretation of COGSA Prescriptive Period
Philippine Supreme Court clarifies the one-year COGSA prescriptive period for maritime cargo claims, emphasizing strict timing rules.