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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Definitive Disability Assessments: Protecting Seafarers' Right to Full Compensation
The Supreme Court ruled that a company doctor's tentative or unclear disability rating does not bar a seafarer from claiming permanent total disability benefits.
Seafarers Disability Claims: The Importance of Following Protocol and Timely Medical Assessments
A seafarer's disability claim failed because he filed suit before securing a second medical opinion. Learn the proper procedure.
Seafarers' Rights: When Late Disability Assessments Mean Total Disability Benefits
Philippine Supreme Court clarifies that a company doctor's failure to issue a timely, final disability assessment entitles seafarers to total disability benefits.
Third Doctor's Opinion: A Seafarer's Duty to Resolve Conflicting Medical Assessments in Disability Claims
Learn how the Supreme Court ruled that seafarers must follow the third-doctor procedure under the POEA-SEC before filing disability claims.
Tax Assessments and Due Process: When Can a Taxpayer Appeal to the CTA?
Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn the rules on protesting assessments.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
When Delayed Medical Assessments Translate to Total Disability: Protecting Seafarers' Rights
A Supreme Court ruling clarifies when a company-designated physician's failure to issue a timely, final disability assessment converts a seafarer's disability to total and permanent.
Tax Injunctions and Declaratory Relief: Limits on Court Authority
The Supreme Court clarifies that courts cannot enjoin tax collection and that declaratory relief is not a proper remedy to contest tax assessments.
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.
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.
Condominium Foreclosure: When Does a Corporation Have Authority to Foreclose?
Supreme Court clarifies when a condominium corporation may extra-judicially foreclose a unit for unpaid assessments under the Condominium Act.
Seafarers' Disability Benefits: Pre-Existing Conditions and Timely Assessments
Understand when a seafarer's disability is permanent and total, and why the company doctor's timely assessment prevails.
Seafarers' Disability Claims: The 240-Day Rule and Premature Filing Explained
Philippine Supreme Court clarifies the 240-day rule for seafarer disability assessments, explaining when a claim becomes premature and why timing matters.
Seafarer Disability Claims: The 120-240 Day Rule for Medical Assessments
Understand the 120-240 day rule for company-designated physician assessments in seafarer disability claims, explained through a 2018 Supreme Court ruling.
Protecting Seafarers: Timely Disability Assessments and Employer Duties in Maritime Law
Learn how the Supreme Court protects seafarers' disability claims when company doctors miss the 120-day assessment deadline.
Seafarer Disability Claims: The 120-Day Rule and Timely Medical Assessment
Philippine Supreme Court clarifies the 120-day and 240-day periods for company-designated physician assessments in seafarer disability claims, and the burden on employers to justify extensions.
Seafarer Disability Claims and the 240-Day Rule: What the Supreme Court Says
Learn how the 240-day rule and medical assessments shape seafarer disability claims under Philippine law.
HMO VAT Assessments Void Without Letter of Authority: Medicard Case
Supreme Court voids HMO VAT assessment without Letter of Authority; only service fees, not earmarked medical funds, are taxable gross receipts.
BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process
Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.
When BIR Assessments Become Final: Why Taxpayers Must Act on Unchallenged Notices
Understand why unchallenged BIR assessments become final and executory, and what taxpayers must do to protect their rights.
Defining Seafarer Disability Rights: The Limits of Medical Assessments in Maritime Law
The Supreme Court clarifies when a seafarer's disability is permanent and total, and why the company physician's assessment prevails.
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.
Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.