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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Sleeping on Your Rights: Laches and Prescription in Property Disputes
The Supreme Court explains when a property claim fails due to laches and prescription, even for registered land.
Land Registration and Laches: Strict Proof Required in Vega-Era Property Disputes
A Supreme Court ruling shows that registered landowners who sleep on their rights for decades can lose their claim through laches and extinctive prescription.
Beyond the Lease: Determining the Limits of Compromise Agreement Execution in Property Disputes
The Supreme Court clarifies jurisdiction, prescription, and res judicata in accion publiciana, reinforcing the indefeasibility of Torrens titles.
Torrens Title Imprescriptibility and Recovery of Possession: Supapo v. De Jesus
Supreme Court rules Torrens title holders can recover possession anytime; registered land cannot be acquired by prescription or adverse possession.
Prescription in Illegal Dismissal Cases: The Impact of Complaint Withdrawal
Filing then withdrawing an illegal dismissal complaint does not stop the prescriptive period. Learn the rule from this Supreme Court case.
Agrarian Reform vs Acquisitive Prescription: Resolving Land Ownership Disputes in the Philippines
When agrarian reform and acquisitive prescription collide, the Supreme Court clarifies which principle governs land ownership disputes.
Tax Collection: Government's Right to Collect Taxes Limited by Prescription
Supreme Court rules BIR's right to collect assessed taxes prescribes in three years; inaction bars collection.
Tax Assessment Prescription: When False Returns Extend the BIR's Reach
A Supreme Court ruling explains when the BIR may assess taxes within ten years instead of three, based on false returns and substantial underdeclaration.
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.
Prescription in Tax Collection: The Imperative of Valid Waivers and Timely Action by the BIR
When the BIR fails to act on a protest or secure a valid waiver, its right to collect deficiency taxes prescribes. This case explains the rules.
Prescription in Anti-Graft Cases: When Does the Clock Start Ticking?
The Supreme Court clarifies when the prescriptive period for Anti-Graft Act violations begins, using a behest loan case as the backdrop.
Prescription Periods in Illegal Dismissal Cases: Clarifying the Statute of Limitations
The Supreme Court clarifies that illegal dismissal claims prescribe in four years, not three, distinguishing backwages from ordinary money claims.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
Unraveling Implied Trusts Protecting Family Interests in Property Disputes
The Supreme Court explains implied resulting trusts in family property disputes, clarifying prescription, parol evidence, and ownership rights.
Land Registration Under Section 14(2): The Patrimonial Property Requirement
The Supreme Court clarifies when alienable public land becomes private property subject to acquisition by prescription under PD 1529.
Land Registration by Acquisitive Prescription: The Need for Patrimonial Property Status
Learn why land registration under Section 14(2) of PD 1529 requires proof that the land was patrimonial property at the start of possession.
Expired Permits and Regulatory Fines: NTC Authority Over Broadcast Operations
A broadcaster's expired provisional authority and NTC fines explained: the Supreme Court clarifies administrative penalties, prescription, and temporary permits.
Prescription and Laches in Deed of Sale Cases: Lessons from Sanchez v. Sanchez
When can a deed of sale be challenged in court? The Supreme Court clarifies the rules on prescription and laches in Sanchez v. Sanchez.
Upholding Integrity Notarial Duty AND Consequences OF Falsification
Philippine Supreme Court ruling on Torrens title indefeasibility, one-year bar to annulment, and reconveyance prescription periods explained.
Prescription and Void Titles: When Real Property Actions Do Not Prescribe
Philippine Supreme Court clarifies when actions to declare void titles prescribe, and why quieting title actions may not be time-barred.
Prescription Period for Ordinance Violations: Filing the Complaint vs. the Information
When does prescription run for ordinance violations? The Supreme Court clarifies whether filing a complaint with the prosecutor interrupts the period.
Prescription Periods in Securities Law: Balancing Investor Protection and Legal Certainty
The Supreme Court clarifies prescription periods for criminal and administrative liability under the Securities Regulation Code in Citibank v. Tanco-Gabaldon.
Demand Is Key: Determining the Prescription Period for Unlawful Detainer in the Philippines
Learn how the Supreme Court ruled that the one-year period for unlawful detainer is counted from the last demand to vacate, not from the date of non-payment.
Shared Responsibility: Apportioning Liability Between Carriers and Arrastre Operators for Cargo Damage
Philippine Supreme Court clarifies when carriers and arrastre operators share liability for damaged cargo, and the rules on subrogation and prescription.