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 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.
Delayed Cargo Claims and Prescription: When the One-Year COGSA Rule Does Not Apply
Explaining Mitsui O.S.K. Lines v. Court of Appeals: when delayed delivery claims are not "loss or damage" under COGSA's one-year prescriptive period.
Shipping Delays: When the 1-Year COGSA Limit Does Not Apply in the Philippines
Philippine law distinguishes physical cargo damage from pure economic loss due to delay. Learn when the 10-year Civil Code prescriptive period applies instead of COGSA's 1-year rule.
Time Is of the Essence: Understanding the Prescription Period for Illegal Dismissal Claims in the Philippines
When does the 4-year prescriptive period for illegal dismissal start? The Supreme Court clarifies in Mendoza v. NLRC.
Grave Oral Defamation When Does Filing A Complaint Stop The Clock
Learn when filing a complaint stops the prescriptive period for grave oral defamation under Philippine law.
Revival of Judgment: How Long Can You Wait to Enforce a Court Order in the Philippines
Learn the rules on reviving a dormant judgment in the Philippines, including prescriptive periods and key Supreme Court rulings.