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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Untimely Appeal: Strict Application of Procedural Rules in Death Benefit Claims
Philippine Supreme Court ruling on how strict procedural rules apply to death benefit claims, and why timing matters.
VAT Refund Claims Substantiation AND Timeliness IN Zero Rated Sales
Seafarer Disability Claims: The Role of Company-Designated Physicians and POEA-SEC Rules
Understand the Tagle v. Anglo-Eastern ruling on seafarer disability claims, company-designated physicians, and POEA-SEC grading rules.
Seafarers Disability Claims: Prematurity and the Burden of Proof in Tagle v. Anglo-Eastern
Explaining when a seafarer's disability claim is premature and who bears the burden of proving work-relatedness under the POEA-SEC.
Employer Claims Against Employee for SSS Contributions: Labor Arbiter Jurisdiction
Supreme Court rules employer's claim for reimbursement of SSS contributions and damages against employee falls under Labor Arbiter jurisdiction.
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.
Strict 120+30 Day Rule for VAT Refund Claims in the Philippines
Learn the mandatory 120+30 day periods for VAT refund claims and why late judicial appeals are fatal under Philippine tax law.
Default Judgments and Due Process: Proving Ownership Claims in Philippine Courts
Philippine Supreme Court clarifies that default judgments still require proof of claims, and bare allegations cannot establish ownership of property.
Duress in Mortgage Contracts: Reasonable Fear and Legal Claims Under Philippine Law
Philippine Supreme Court clarifies when fear or duress voids a mortgage, and why threatening a legal claim does not vitiate consent.
Untimely Appeal Strict Deadlines For VAT Refund Claims In The Philippines
Philippine Supreme Court clarifies the mandatory 120-day and 30-day deadlines for VAT refund claims, including the exception for premature judicial filings.
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
Counterclaims Survive Independent Adjudication After Complaint Dismissal
The Supreme Court clarifies that dismissing a complaint does not automatically kill the defendant's counterclaim, which may proceed independently.
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.
Exclusive Ownership vs Successional Rights: Clarifying Property Claims in Inheritance Disputes
Philippine Supreme Court clarifies when heirs acquire rights to property and how titles describe ownership in inheritance disputes.
Corporate Veil and Inheritance: When Heirs Can Claim Rights to Corporate Assets
Philippine Supreme Court ruling on when heirs may pursue claims over corporate assets in estate partition cases.
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.
Untangling VAT Refund Claims: The 120-Day Rule and Reliance on BIR Rulings
The Supreme Court clarifies when VAT refund judicial claims must be filed, and how BIR Ruling No. DA-489-03 protected taxpayers.
Inconsistent Positions and Agency Liability: Protecting Overseas Workers From Deception
A Philippine Supreme Court ruling holds recruitment agencies and their officers solidarily liable for overseas workers' claims, rejecting inconsistent defenses as deception.
Grave Misconduct for Negligent Tax Credit Evaluation: Eijansantos v. SPTF 156
The Supreme Court rules that an evaluator's failure to physically verify tax credit claims constitutes grave misconduct, not mere negligence.
Tax Treaty Benefits: Prior Application Not Always Required for Refunds
Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.
Accidental Injury at Sea: Defining "Accident" for Seafarer Disability Claims
When is a seafarer's injury an "accident" for CBA disability benefits? The Supreme Court clarifies in Sunga v. Virjen Shipping.
Self Defense Under Scrutiny: Establishing Credible Threat in Homicide Cases
Philippine Supreme Court clarifies when self-defense claims fail in homicide cases, requiring credible threat and unlawful aggression.
Lost Evidence Lost Case: How Discovery Failures Impact Proof in Court
A Supreme Court ruling shows how losing original evidence and raising defenses late can sink a case, even when the accused claims innocence.
Enforcing Money Judgments Against Local Government Units: Mandamus and the COA Route
The Supreme Court clarifies that mandamus cannot compel an LGU to pay a final judgment; claims must first go through the Commission on Audit.