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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Prescription in Tax Collection: The Imperative of Valid Waivers and Timely Action by the BIR
When the BIR fails to act on a protest or secure a valid waiver, its right to collect deficiency taxes prescribes. This case explains the rules.
Challenging Election Results AND Preserving Voter Intent
Challenging election results is a legal process governed by strict rules. This article explains the requirements for election protests and how courts balance ballot integrity with voter intent.
Comelec Divisions, Jurisdiction, and Preliminary Injunctions in Election Protests
The Supreme Court clarifies when a Comelec division's interlocutory order may be assailed via certiorari and the validity of Special Divisions.
Pay Under Protest Before Contesting Real Property Tax Assessments
A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
Barangay Election Protests: Finality of Decisions and Execution Pending Appeal
The Supreme Court clarifies the rules on execution pending appeal in barangay election protests, emphasizing finality and proper procedure.
Ballots vs Election Returns: Authenticity Prevails in Electoral Protests
When physical ballots are tampered, election returns become the best evidence of voter intent. Learn the rule from the Vinzons-Chato case.
Due Process in Philippine Election Protests: Ensuring Fair Notice and Participation
Philippine election protest rules require due process—fair notice and participation—before any electoral outcome is overturned.
Ballot Image Integrity and Electronic Evidence in Philippine Election Protests
Supreme Court ruling on ballot images as electronic evidence in election protests under RA 9369 and the Rules on Electronic Evidence.
Ballot Images in Electoral Protests: The Evidentiary Value of Electronic Evidence
The Supreme Court held that scanned ballot images are the functional equivalent of original paper ballots in electoral protests under the Rules on Electronic Evidence.
Breaking the Chain: How Election Protests Can Interrupt the Three-Term Limit
The Supreme Court clarifies when an election protest breaks the three-term limit rule for local officials, using Mayor Abundo's case.
Suffrage and Procedure: Upholding the Electorate’s Will Despite Technicalities in Election Protests
The Supreme Court ruled that votes for a nuisance candidate with a similar surname must be counted for the bona fide candidate, protecting voter intent.
Timeliness and Sufficiency in Election Protests: Balancing Procedure and Substance
A look at Lloren v. COMELEC on appeal fee deadlines, motion fees, and the mandatory requirements for a valid election protest.
Navigating Tax Disputes: The Proper Legal Remedy for Assessment Protests in the Philippines
Learn the correct legal remedy when protesting a local business tax assessment, based on a Supreme Court ruling on the Local Government Code.
Navigating Government Procurement: The Imperative of Protest Compliance in Philippine Law
Philippine Supreme Court ruling on LRA v. Lanting Security clarifies mandatory protest rules under R.A. 9184 before courts can act.
Timeliness Matters: Appealing Election Protests and the Strict Application of Procedural Rules
The Supreme Court ruled that late appeals in election protests are fatal, even when the trial court erred on venue.
Finality Prevails Reaffirming HRET Discretion in Electoral Protests
Supreme Court affirms HRET's discretion in ballot revision and upholds finality of judgments in election protests.
When Election Returns Override Ballots in Philippine Election Protests
Philippine Supreme Court explains when election returns may be used instead of ballots in determining election protest winners.
Due Process in Election Protests: The Importance of Timely Evidence Presentation
A Supreme Court ruling clarifies that due process in election protests means a reasonable opportunity to be heard—not unlimited time to present evidence.
Finality of Election Protest Decisions: Protecting the Electorate's Will Over Technicalities
When election protest appeals are dismissed, the trial court's decision becomes final. COMELEC cannot issue injunctions against final judgments.
Status Quo Orders in Election Protests: COMELEC’s Power to Enjoin Execution Pending Appeal
Learn how the Supreme Court affirmed COMELEC’s authority to maintain status quo and stop execution pending appeal in election protests.
Electoral Integrity: COMELEC Division Authority and Ballot Preservation in Election Protests
A 2010 Supreme Court ruling on COMELEC division jurisdiction, ballot integrity, and the proper conduct of election protests.
COMELEC En Banc Acts Without Jurisdiction in Election Appeal: Eriguel v. COMELEC
Supreme Court nullifies COMELEC en banc ruling in mayoralty protest for lack of jurisdiction and failure to ensure ballot integrity.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.