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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SEC Memorandum Circulars: Publication and Filing Required for Effectivity
Supreme Court rules SEC Memorandum Circular No. 2, Series of 1994 invalid for lack of publication and filing, affecting filing fee assessments.
Seafarers Disability Claims: The Binding Authority of Company-Designated Physicians
Learn how Philippine courts weigh company-designated physician assessments against seafarer second opinions in disability claims, and what this means for your case.
Medical Negligence: The Duty to Consider Existing Conditions During Treatment
Philippine Supreme Court rules on seafarer disability claims, company-designated physician assessments, and the duty to consider pre-existing conditions.
Tax Assessment Validity: Balancing Revenue Collection and Taxpayer Rights in Evidence Disputes
The Supreme Court clarifies that illegally obtained documents do not automatically invalidate tax assessments, balancing BIR collection powers with taxpayer protections.
Water Production Assessments: When Regular Courts, Not the NWRB, Have Jurisdiction
The Supreme Court clarifies that disputes over water production assessments under PD 198 belong to regular courts, not the NWRB.
Union Fund Mismanagement: Substantiation Required for Special Assessments
Philippine Supreme Court ruling on union officers' liability for unsubstantiated special assessments and litigation expenses.
Seafarers Rights: Defining Permanent Disability Beyond Medical Assessments
The Supreme Court clarifies when seafarers are deemed permanently disabled under Philippine law, even without a company physician's assessment.
Tax Assessments and the Imperative of Timely Protests in Philippine Law
Learn how the Supreme Court ruled on tax assessment finality and why timely protests are crucial for taxpayers in the Philippines.
Seafarers Disability Upholding Seafarer Rights Beyond Company Physician Assessments
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Seafarer Disability Claims: Fit for Duty Assessments and Quitclaims in the Philippines
Philippine Supreme Court ruling on seafarer disability claims, fit for duty assessments by company-designated physicians, and validity of quitclaims.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines
The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.
Tax Assessments and Double Jeopardy: Guarding Against Erroneous Government Actions
The Supreme Court clarifies the limits of double jeopardy protection in tax assessments, ensuring fair treatment for taxpayers facing repeated government actions.
When Tax Assessments Become Final: Lessons from MERALCO's Garnishment Case
MERALCO's failed challenge to Muntinlupa's deficiency real property tax assessments shows why taxpayers must act promptly on tax notices.
Estate Tax Deficiency Assessments: Balancing Government Revenue and Taxpayer Rights
Philippine Supreme Court ruling clarifies when estate tax surcharges and interest apply, and how taxpayers can contest deficiency assessments.
Limits of Certiorari in Appealing Police Misconduct Decisions in the Philippines
Philippine Supreme Court clarifies when certiorari may review police misconduct rulings, emphasizing factual findings and credibility assessments.
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.
Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
Credibility of Witnesses in Philippine Courts: Supreme Court Upholds Trial Court's Assessment in Murder Case
The Supreme Court reaffirms that trial courts' factual findings and witness credibility assessments deserve great weight, explaining why positive identification beats alibi.
Invalid Tax Assessments: Why Evidence Matters in Philippine Tax Law
When can tax assessments be invalidated? The Supreme Court explains why evidence matters in Philippine tax law.
Tax Assessment Deadlines: How the Supreme Court Protects Taxpayers From Belated BIR Claims
The Supreme Court ruled the BIR cannot issue deficiency assessments beyond the five-year prescriptive period, protecting taxpayers from belated claims.
When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman
Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.