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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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.
Due Process in Tax Assessments: BIR Must Consider Taxpayer Evidence
When BIR ignores taxpayer evidence in tax assessments, due process is violated and assessments are void. Learn from Avon case.
Due Process in Tax Assessments: When the BIR's Failure to Consider a Taxpayer's Protest Invalidates Assessment
The Supreme Court clarifies that the BIR's failure to consider a taxpayer's protest and evidence violates due process, rendering tax assessments null and void.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Tax Assessment Waivers Must Strictly Comply With BIR Rules or Prescription Applies
Learn how defective tax waivers fail to extend the BIR's three-year assessment period, from the Supreme Court's ruling in CIR v. Systems Technology Institute.
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.
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.
Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step
Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.
Tax Assessments Invalid Notices and Taxpayer Due Process in the Philippines
Philippine Supreme Court ruling on invalid tax assessment notices and taxpayer due process rights explained in plain language.
Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process
When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.
Tax Refunds and Court Discretion: When Can a Taxpayer Withdraw an Appeal
The Supreme Court clarifies when a Final Decision on Disputed Assessment is void and its effect on tax assessments.
Proving Receipt of Tax Assessment Notices: CIR v. GJM Philippines
The Supreme Court clarifies that the BIR must prove a taxpayer actually received a tax assessment notice, or the assessment may be void.
When Waivers Fail: Prescription and Due Process in Tax Assessments
A waiver of the tax prescription period must strictly follow BIR rules; defects void it and bar assessment.
Tax Assessment Waivers and the Statute of Limitations in the Philippines
The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.
Tax Assessment Limits and Due Process in Withholding Tax Cases
Learn how the Supreme Court ruled on prescription periods and due process requirements in tax assessments, using the Samar-I Electric Cooperative case.
Tax Assessment Prescription: When False Returns Extend the BIR's Reach
A Supreme Court ruling explains when the BIR may assess taxes within ten years instead of three, based on false returns and substantial underdeclaration.
Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims
The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.
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.
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 Amnesty Under RA 9480: Can It Cover Prior Tax Assessments?
The Supreme Court ruled that a taxpayer may avail of the 2007 tax amnesty under RA 9480 even with a pending assessment, settling the scope of the program.
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.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Tax Assessments: Strict Compliance With Waiver Requirements Protects Taxpayers
Waivers extending the tax assessment period must strictly follow BIR rules. Learn how defects invalidate waivers and protect taxpayers from late assessments.
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.