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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Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Constructive Dismissal When Employer Actions Force Resignation: Hyatt Taxi Services vs. Catinoy
Preventive suspension beyond 30 days and conditional reinstatement can amount to constructive dismissal, as ruled in Hyatt Taxi Services vs. Catinoy.
Upholding Land Ownership: The Significance of Continuous Possession and Tax Declarations in Property Disputes
Explore how continuous possession and tax declarations resolved a property ownership dispute in Tabuso v. Court of Appeals (G.R. No. 108558).
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Torrens Title Prevails Challenging Land Ownership Based on Prior Possession
Philippine Supreme Court ruling on how a registered Torrens title defeats claims of ownership based on prior possession, tax declarations, and long occupancy.
Redemption by Heirs After Tax Sale: Tondo Foreshore Lot Case
When a co-owner repurchases property after a tax sale, the redemption may benefit all heirs. Learn the rules from this Philippine Supreme Court case.
Olongapo's Market Fees: Balancing Local Autonomy and Equitable Taxation
The Supreme Court affirms that factual disputes over market rental rates require trial, ensuring local taxation remains equitable and just.
Taxing Public Utilities When Government Entities Operate Like Private Businesses
When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.
Land Classification and Agrarian Reform Zoning Maps Prevail Over Tax Declarations
Supreme Court rules zoning maps and land use plans, not tax declarations, determine CARP coverage. Learn the key principles.
Upgrading Judicial Positions: Fair Compensation and Hierarchy in Philippine Courts
The Supreme Court grants salary upgrading for Court of Tax Appeals division chiefs to ensure equal pay and maintain judicial hierarchy.
National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines
Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.
Worthless Securities and Capital Loss: Tax Implications in the Philippines
Philippine tax law treats worthless equity investments as capital losses, deductible only against capital gains. China Banking Corp. case explains.
Breach of Express Warranty: Seller Liable for Unpaid Taxes Despite Transfer of Ownership
Philippine Supreme Court ruling: a vehicle seller's assurance that taxes were paid is an express warranty; breach makes seller liable for unpaid duties.
Finality of Tax Assessments: Timeliness, Gross Receipts, and the Security Guard Case
A look at Protector's Services v. CIR on tax assessment finality, prescriptive periods, and what counts as gross receipts.
Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
TAX Refunds AND THE Duty OF THE State BPI Family Savings Bank VS CIR
Acquisitive Prescription: When Possession Becomes Ownership Under Philippine Law
Philippine Supreme Court explains when possession ripens into ownership through acquisitive prescription, and why tax declarations alone do not prove title.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.
Estate TAX Deductions Allowing Notarial AND Guardianship Fees TO Reduce Taxable Estate Value
How Tax Declarations and Possession Solidify Property Rights in Philippine Land Disputes
Philippine Supreme Court ruling explains when tax declarations prove ownership and how adverse possession cures defective titles.
When BIR Regional Directors Can File Tax Collection Cases: The Hizon Ruling
Philippine Supreme Court clarifies BIR regional directors' authority to file tax collection suits and the prescription rules under the NIRC.
Missed the Deadline, Missed Justice: Why Timely Tax Ordinance Appeals Matter
A 1999 Supreme Court ruling shows why taxpayers must appeal local tax ordinances within 30 days or lose their chance to challenge them.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Double Jeopardy in Tax Evasion Cases: When Can the Government Retry You?
Learn when double jeopardy protects taxpayers from repeated prosecution in tax evasion cases under Philippine law.