Legal Insights

Burden of Proof in Seafarer Injury Claims: Proving Self-Inflicted Harm

A Supreme Court ruling clarifies when an employer can defeat a seafarer's disability claim by proving the injury was self-inflicted.

VAT Refund Timeliness: Strict Deadlines for Appealing BIR Decisions

Philippine Supreme Court clarifies mandatory 120+30 day periods for VAT refund judicial claims, citing CBK Power v. CIR.

When Zoning Removes Land from Agrarian Reform: Jopson v. DBP and DARAB Jurisdiction

A Supreme Court ruling explains why land reclassified as commercial before the agrarian reform law falls outside DARAB jurisdiction and tenancy claims.

Libel and Public Interest: When Acquittal Does Not Always Mean Freedom From Civil Liability

Explore the Co v. Muñoz ruling on libel, privileged communication, and when acquittal may still leave room for civil liability claims.

COA Primary Jurisdiction Over Money Claims Against LGUs: The Province of Aklan Case

The Supreme Court clarifies that money claims against local government units must first be filed with the Commission on Audit, not the regular courts.

Hearsay on Trial: Proving Misconduct in Philippine Administrative Law

A look at Far Eastern Surety v. People, on bail bond liability, forgery claims, and the proper mode of appeal under Rule 45.

Untimely Tax Refund Claims: The 120+30 Day Rule Is Mandatory and Jurisdictional

The Supreme Court clarifies that VAT refund claims must follow the 120+30 day rule under (D) of the NIRC, with limited exceptions.

Navigating VAT Refund Timelines: The Mandatory 120-30 Day Rule and Equitable Exceptions

Understand the mandatory 120+30 day rule for VAT refund claims in the Philippines, its jurisdictional nature, and the equitable exceptions recognized by the Supreme Court.

Quasi-Delict Liability in Vehicular Accidents: What the Supreme Court Ruling Means

A recent Supreme Court ruling clarifies negligence, vicarious liability, and insurer subrogation in Philippine vehicular accident claims.

Fraudulent Consent in Property Sales: Protecting Owners From Unknowing Transfers

Learn how Philippine courts handle property sales involving alleged fraud, void marriages, and co-ownership claims in this case analysis.

Cessation of Aggression Imperative for Valid Self-Defense Claims in Parricide Cases

Philippine Supreme Court ruling clarifies that self-defense fails once unlawful aggression ceases, as in this parricide conviction.

Corporate Officer Liability in Migrant Worker Claims: The Gagui Ruling

Explaining when corporate officers of recruitment agencies can be held solidarily liable for money claims under the Migrant Workers Act.

VAT Refund Claims: The 120-Day Rule and Timely Appeals to the CTA

Learn the mandatory 120+30 day periods for VAT refund claims and how the Supreme Court applies them in CIR v. GST Philippines.

Substantiate Tax Refund Claims with Withholding Tax Certificates: Key Lessons from CIR v. TeaM Philippines

Philippine Supreme Court ruling on the substantiation requirements for tax refund claims, focusing on the evidentiary value of creditable withholding tax certificates.

Rehabilitation Courts Have Limited Jurisdiction Over Insurance Claims of Corporate Debtors

Supreme Court clarifies that rehabilitation courts cannot adjudicate insurance claims filed by the distressed company against its insurers.

Navigating VAT Refund Claims: Mandatory Periods and the Operative Fact Doctrine

The Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims and when the operative fact doctrine applies.

Local Government Authority vs Property Rights: Valid Ordinance Enforcement

Supreme Court clarifies when local ordinances are presumed valid and enforceable, balancing municipal authority against property rights claims.

Foreign Land Ownership: No Reimbursement for Unconstitutional Purchases

A foreigner who knowingly violates the constitutional ban on land ownership cannot recover the purchase price, even under equity or unjust enrichment claims.

CARP Exemption for Livestock Farms: Proof Must Be Exclusive and Timely

Landowners seeking CARP exemption for livestock raising must prove exclusive use as of June 15, 1988, not just belated claims.

Protecting Possessory Rights When A Writ Of Possession Clashes With Third Party Claims

Understand how Philippine courts resolve property disputes when a writ of possession faces third-party claims, based on a landmark Supreme Court ruling.

Credibility of Rape Victim Testimony Overcoming Recantations and Delay in Reporting

Philippine Supreme Court ruling on why a rape victim's credible testimony prevails despite delayed reporting and claims of consent.

VAT Refund Claims: Strict Compliance with Invoicing Requirements Required

Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.

Illegal Dismissal Claims and the 60-Day Rule for Certiorari Petitions

Philippine Supreme Court clarifies when courts may extend the 60-day period to file certiorari petitions, and discusses forced resignation in illegal dismissal cases.

Seafarer Disability Claims: When Injury During a Basketball Game Counts as Work-Related

The Supreme Court ruled that a seafarer injured during a basketball game on board a vessel may still claim total and permanent disability benefits.