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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Limits of Judicial Review: When Courts Can Question Tax Laws
Explore the limits of judicial review in tax cases through a Philippine Supreme Court ruling on procedural rules and evidence.
Real Property Tax Sales: Why Proper Notice and Jurisdiction Matter
The Supreme Court nullifies a tax delinquency sale for lack of notice to the owner and absence of local government jurisdiction.
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.
Back Taxes on Undeclared Improvements: What "Declared for the First Time" Means
The Supreme Court explains when local assessors may impose back taxes on previously undeclared building improvements under PD 464.
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.
TAX Exemption FOR Government Corporations Understanding Restoration AND Real Property TAX
The Supreme Court rules on the validity of restored tax exemptions for government corporations and real property tax liability.
Taxing Government Entities: Local Government Power and Exemptions Under the LGC
The Supreme Court clarifies when local governments may tax government-owned corporations, balancing local autonomy with national exemptions.
Buyer Beware Protecting Yourself From Land Title Fraud IN THE Philippines
Learn how Philippine courts view taxpayer suits and land transactions, and what this means for protecting property rights.
Understanding Locus Standi When Can You Sue Over Public Funds in the Philippines
Learn when Philippine courts allow taxpayer suits over public funds, based on the Supreme Court's ruling in Anti-Graft League v. San Juan.
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.
Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes
Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.
Tax Credit Claims and Official Certifications: Lessons from Pareño v. Sandiganbayan
BIR officers cannot be convicted for relying on official certifications when processing tax credit claims absent proof of bad faith or conspiracy.