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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Tax Refunds and Court Discretion: When Can a Taxpayer Withdraw an Appeal
The Supreme Court clarifies when a Final Decision on Disputed Assessment is void and its effect on tax assessments.
Seafarer Disability Claims: Strict Compliance and Timely Assessments
Philippine Supreme Court clarifies 120-day vs 240-day rule for seafarer disability claims and the need for timely medical assessments.
Navigating Disability Benefits: The Significance of Timely Medical Assessments for Seafarers
A Supreme Court ruling clarifies that seafarers may claim disability benefits for work-related illnesses even without a prompt company physician assessment.
When Waivers Fail: Prescription and Due Process in Tax Assessments
A waiver of the tax prescription period must strictly follow BIR rules; defects void it and bar assessment.
Seafarer Disability Claims: The Weight of Company-Designated Physician Assessments
Learn how the Supreme Court ruled on seafarer disability claims, emphasizing the company-designated physician's assessment and timely procedures under the POEA-SEC.
Seafarers Disability Upholding Company Doctors Assessment Absent Third Opinion
Philippine Supreme Court rules on seafarer disability claims, emphasizing company doctor assessments prevail absent third-doctor review under CBA.
When Fit-to-Work Assessments Prevail: Seafarer Disability Claims Under POEA-SEC
Philippine Supreme Court clarifies when a company-designated physician's fit-to-work declaration prevails over a seafarer's chosen doctor in disability claims.
Seafarers Disability Claims Mandatory Procedures AND THE Weight OF Medical Assessments
Seafarer Disability Claims: The 240-Day Rule and Company Doctor Assessments
Learn how the 240-day rule and company-designated physician assessments determine seafarer disability claims in Philippine maritime law.
Tax Assessment Limits and Due Process in Withholding Tax Cases
Learn how the Supreme Court ruled on prescription periods and due process requirements in tax assessments, using the Samar-I Electric Cooperative case.
Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims
The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.
Pay Under Protest Before Contesting Real Property Tax Assessments
A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.
Seafarers Disability Claims Upholding Company Physician Assessments IN THE Absence OF Clear Contradictory Evidence
Tax Amnesty Under RA 9480: Can It Cover Prior Tax Assessments?
The Supreme Court ruled that a taxpayer may avail of the 2007 tax amnesty under RA 9480 even with a pending assessment, settling the scope of the program.
Seafarers Disability Claims Upholding Timely Medical Assessments FOR Fair Compensation
Balancing Development and Ecology: The Imperative of Environmental Impact Assessments in Reclamation Projects
The Supreme Court underscores the mandatory nature of environmental impact assessments and consultations in reclamation projects, balancing development with ecological protection.
Seafarer Disability Claims: The 240-Day Rule and Company-Designated Physicians
Philippine Supreme Court clarifies the 240-day rule on seafarer disability claims and the binding weight of company-designated physician assessments.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Tax Assessments: Strict Compliance With Waiver Requirements Protects Taxpayers
Waivers extending the tax assessment period must strictly follow BIR rules. Learn how defects invalidate waivers and protect taxpayers from late assessments.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.
Tax Evasion vs Deficiency: When Criminal Charges Can Proceed Without Prior Assessment
Philippine Supreme Court clarifies when the BIR can file criminal tax evasion charges without a prior formal assessment, distinguishing deficiency assessments from criminal prosecution.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.