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 Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Correcting Court Notices: The Price of Negligence in Judicial Administration
Learn how failure to file tax returns extends the prescriptive period and why court notice errors carry serious consequences.
Annulment of Judgment: Extrinsic Fraud and Timeliness in Philippine Courts
Philippine Supreme Court clarifies the four-year prescriptive period and strict requirements for annulment of judgment based on extrinsic fraud under Rule 47.
When Does the Clock Start? Prescription Periods for Hidden Contract Breaches in the Philippines
Philippine Supreme Court ruling clarifies when the prescriptive period begins for hidden breaches of contract, protecting buyers who rely on seller representations.
Accrual of Action: Demand as the Starting Point for Prescription in Debt Recovery
When does the prescriptive period for collecting a debt begin? The Supreme Court clarifies that demand, not maturity, starts the clock.
Service Incentive Leave: Who Are Field Personnel and When Claims Prescribe
Supreme Court clarifies who qualifies as field personnel for service incentive leave and when the 3-year prescriptive period for claims begins.
Tax Refunds Timing and Proof of Entitlement Under Philippine Law
Learn how Philippine courts decide tax refund claims, focusing on prescriptive periods, documentary evidence, and the burden of proving entitlement.
Prescription of Penalties: Imprisonment Must Begin Before Evasion Can Trigger Prescriptive Period
Philippine Supreme Court clarifies that prescription of penalties under Article 93 RPC only runs when a convict escapes during actual imprisonment, not while at large.
Prescription in Graft Cases: When Does the Clock Really Start Ticking
Learn how Philippine courts determine when the prescriptive period for graft cases begins, based on recent Supreme Court rulings.
When Bank Receivership Does Not Stop Prescription on Mortgage Foreclosure
A bank's receivership does not automatically suspend the prescriptive period for foreclosing a mortgage, the Supreme Court ruled.
Leave Benefits for Dismissed Employees: Balancing Justice and Accountability in Philippine Law
Philippine Supreme Court clarifies prescriptive periods for money claims and illegal dismissal cases in Texon Manufacturing vs. Millena.
Prescription of Reconveyance Actions: Vigilance Over Land Rights
The Supreme Court clarifies the 10-year prescriptive period for reconveyance actions and the exception for possessors of fraudulently registered land.
Prescription in Implied Trusts: When Does the Clock Start Ticking
Learn when the prescriptive period for implied trusts begins under Philippine law, based on Supreme Court rulings.
Easement by Prescription: Why Permissive Use Never Ripens Into a Right-of-Way
Philippine Supreme Court ruling on why tolerated use of land cannot create an easement by prescription, and when prescriptive periods for compensation begin.
Upholding Property Rights The Prescriptive Period For Reconveyance Actions
When does an action for reconveyance prescribe? The Supreme Court clarifies the 10-year rule and its exceptions in this important ruling.
Prescription in Insurance Claims: When Does the Clock Really Start Ticking
Philippine Supreme Court ruling clarifies when the prescriptive period for insurance claims begins, protecting policyholders from delayed denial.
Prescription in Anti-Graft Cases: When Does the Clock Start Ticking?
The Supreme Court clarifies when the prescriptive period for anti-graft cases begins, distinguishing discovery from commission of the offense.
Judicial Accountability and Due Process in Issuing Restraining Orders and Execution of Judgments
Supreme Court ruling on judicial accountability, strict adherence to procedure in motions for reconsideration, and execution of judgments within prescriptive periods.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Time Is of the Essence: Prescription in Breach of Warranty Claims Under Philippine Law
Philippine Supreme Court ruling on the six-month prescriptive period for breach of warranty claims and when courts may dismiss time-barred actions.
Accion Pauliana: When the Four-Year Clock Starts on Fraudulent Transfers
Philippine Supreme Court clarifies when the four-year prescriptive period for accion pauliana begins, protecting creditors from fraudulent conveyances by debtors.
Prescription of Falsification: When the Clock Starts Running Under Philippine Law
Learn when the prescriptive period for falsification of public documents begins under Philippine law, based on the Supreme Court's ruling in Recebido v. People.
Statute of Limitations in Philippine Contract Law: The 10-Year Rule for Written Contracts
Learn the 10-year prescriptive period for written contracts in the Philippines, when it starts, and how the Supreme Court applied it in a stock pledge dispute.
Finality of Tax Assessments: Timeliness, Gross Receipts, and the Security Guard Case
A look at Protector's Services v. CIR on tax assessment finality, prescriptive periods, and what counts as gross receipts.