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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Seafarer Disability Claims: The Primacy of the Company-Designated Physician's Assessment
A seafarer who abandons prescribed treatment and files a disability claim prematurely loses the right to total permanent disability benefits.
Tax Assessments and Due Process: When Can a Taxpayer Appeal to the CTA?
Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn the rules on protesting assessments.
Seafarer Disability Claims Upholding THE Company Doctors Assessment When Dispute Resolution IS Ignored
Seafarers’ Rights: Employers Must Ensure Timely Medical Assessment and Treatment
A seafarer’s disability claim cannot be defeated by an employer’s delay in authorizing needed surgery or issuing a timely medical assessment.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
When Delayed Medical Assessments Translate to Total Disability: Protecting Seafarers' Rights
A Supreme Court ruling clarifies when a company-designated physician's failure to issue a timely, final disability assessment converts a seafarer's disability to total and permanent.
Seafarers Disability Timely Assessment Determines Total VS Partial Benefits
When a company-designated physician misses the deadline for a final disability assessment, a seafarer's temporary disability becomes total and permanent by operation of law.
Tax Injunctions and Declaratory Relief: Limits on Court Authority
The Supreme Court clarifies that courts cannot enjoin tax collection and that declaratory relief is not a proper remedy to contest tax assessments.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
Seafarers' Disability Claims: The Binding Effect of the Company Physician's Fitness Certification
When a seafarer disagrees with the company physician's fitness assessment, the POEA-SEC requires referral to a third doctor. Skipping this step can doom a disability claim.
Due Process in Tax Assessments: BIR Must Consider Taxpayer Evidence
When BIR ignores taxpayer evidence in tax assessments, due process is violated and assessments are void. Learn from Avon case.
Due Process in Tax Assessments: When the BIR's Failure to Consider a Taxpayer's Protest Invalidates Assessment
The Supreme Court clarifies that the BIR's failure to consider a taxpayer's protest and evidence violates due process, rendering tax assessments null and void.
Procedural Lapses in Filing Fees Do Not Erase Civil Liability in Swindling Cases
Supreme Court clarifies that underpayment of docket fees based on clerk assessment does not bar recovery of damages in estafa cases.
Condominium Foreclosure: When Does a Corporation Have Authority to Foreclose?
Supreme Court clarifies when a condominium corporation may extra-judicially foreclose a unit for unpaid assessments under the Condominium Act.
Seafarer's Right to Disability Benefits: The Indefinite Assessment and the Third Doctor Rule
A seafarer who abandons treatment cannot claim permanent disability benefits. The Supreme Court explains the 120/240-day rule and the third doctor rule.
Tax Credit Transfers: Protecting Transferees in Good Faith and Upholding Due Process
The Supreme Court shields innocent transferees of tax credit certificates from reassessment, affirming due process in tax collection.
Third Doctor's Opinion Prevails in Seafarer Disability Claims: Clarifying Conflict Resolution Under POEA-SEC
Supreme Court clarifies that a seafarer's disability grade is determined by the company-designated physician's assessment, unless a third doctor's opinion is obtained.
Seafarers Rights: When Delayed Medical Assessment Means Total Disability
Learn how a company doctor's failure to assess a seafarer within 120 days can result in total permanent disability benefits under POEA rules.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Navigating Seafarer Disability Claims: The Primacy of the Company-Designated Physician's Assessment
When a seafarer's own doctor disagrees with the company physician, the POEA-SEC requires referral to a third doctor. Learn why.
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.
Seafarers Disability: The 240-Day Rule and the Right to Full Benefits
The Supreme Court clarifies when a seafarer's disability is deemed permanent and total under the 240-day rule, and why a timely company-doctor assessment matters.
Seafarers' Disability Benefits: Pre-Existing Conditions and Timely Assessments
Understand when a seafarer's disability is permanent and total, and why the company doctor's timely assessment prevails.
Seafarers' Disability Claims: The Duty to Inform and the 120/240-Day Rule
The Supreme Court clarifies that a company-designated physician must actually inform the seafarer of a disability assessment; mere issuance is not enough.