From the library

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.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

Showing 49–57 of 57 articles for “deficiency”

Sort:Newest Oldest

Aug 28, 2000 chattel mortgage deficiency claim foreclosure creditor rights banking and finance law

Deficiency Claims in Chattel Mortgages: Creditor Rights After Foreclosure in the Philippines

Learn how Philippine law governs deficiency claims after chattel mortgage foreclosure, including creditor rights and borrower protections.

Mar 28, 2000 criminal-law rape mental-disability credibility revised-penal-code supreme-court

Protecting the Credibility of Testimony From Persons With Mental Disabilities in Rape Cases

How Philippine courts assess rape testimony from mentally disabled victims, and why mental deficiency does not diminish credibility.

Mar 3, 2000 criminal law rape mental deficiency victim credibility civil indemnity moral damages

Protecting the Vulnerable: Rape of a Person with Mental Deficiencies and Victim Credibility

The Supreme Court affirms rape conviction where the victim has mild mental retardation, clarifying that mental deficiency does not undermine credibility.

Jun 14, 1999 property-law foreclosure estoppel deficiency-claim banking supreme-court

When Banks Lose the Right to Collect: Estoppel in Foreclosure Deficiency Claims

When can a bank be barred from collecting a foreclosure deficiency? The Supreme Court explains estoppel's limits in PNB v. Court of Appeals.

May 23, 1999 tax law deficiency assessment bureau of internal revenue court of tax appeals due process

Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law

Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.

Feb 24, 1999 taxation statute of limitations bir tax assessment prescription donor's tax

Tax Assessment Deadlines: How the Supreme Court Protects Taxpayers From Belated BIR Claims

The Supreme Court ruled the BIR cannot issue deficiency assessments beyond the five-year prescriptive period, protecting taxpayers from belated claims.

Feb 6, 1997 tax law bir rulings retroactivity ad valorem tax tax assessment good faith

Retroactivity of Tax Rulings: When the BIR Cannot Apply a Revoked Ruling Against You

The Supreme Court explains when the BIR cannot retroactively apply a revoked tax ruling to assess deficiency taxes against a taxpayer.

Jul 10, 1996 recto law article 1484 chattel mortgage installment sales deficiency judgment civil code

Recto Law Explained: Deficiency Claims After Chattel Mortgage Foreclosure

Understand Article 1484 (Recto Law) and when sellers can still recover attorney's fees after foreclosing on installment-sold personal property.

Jun 4, 1996 tax evasion tax deficiency criminal prosecution bir preliminary investigation tax assessment

Tax Evasion vs Deficiency: When Can the Government Prosecute?

Philippine Supreme Court explains when the government can file tax evasion charges and when a final tax assessment must come first.