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.
Immediate Execution of Ombudsman Decisions: Protecting Public Service Integrity
Learn why Ombudsman dismissal orders take effect immediately despite pending motions for reconsideration, and what this means for public officers.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
Varicose Veins and Workers' Compensation: Proving the Link Between Work and Illness
Explaining the Supreme Court ruling in GSIS v. Tañedo on when varicose veins qualify for compensation under PD 626.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
VAT Refund for Tourists Upheld: Why the Supreme Court Found No Equal Protection Violation
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
State's Right to Recover Public Funds: Prescription Does Not Run Against the Government
Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Contempt of Court for Defying a Corporate Rehabilitation Order in the Philippines
The Supreme Court affirms contempt charges against BIR officials who pursued deficiency tax claims despite a corporate rehabilitation Commencement Order.
Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules
The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Attorney Disbarment for Willful Disobedience Upholding Court Authority in the Philippines
Learn how the Supreme Court disciplines lawyers for willful disobedience, protecting court authority and the integrity of the legal profession.
Supreme Court: Early Retirement Must Be Voluntary—Illegal Dismissal Ruling Against Letran
SC rules an employee cannot be retired early without express consent; Letran liable for illegal dismissal, separation pay, and backwages.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
When Can a Governor Contract Without Board Approval? Key COA Ruling
A governor must secure sanggunian approval for contracts unless a specific appropriation covers the project. Learn the rules from a 2016 COA case.
Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities
Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.
Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869
The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.
Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR
When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.
Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process
When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.