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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Premature Claims and the Company Physician's Assessment in Seafarer Disability Cases
Explaining Maersk Filipinas v. Ramos on why premature disability claims fail and how the company-designated physician's assessment shapes seafarer compensation.
Defining Seafarer Disability Rights: The Limits of Medical Assessments in Maritime Law
The Supreme Court clarifies when a seafarer's disability is permanent and total, and why the company physician's assessment prevails.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Seafarers Disability Claims: Strict Adherence to POEA Contract Procedures Required
SC ruling in Calimlim v. Wallem Maritime: seafarers must follow POEA-SEC procedures, including third-doctor referral, or company physician's assessment stands.
Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step
Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.
Tax Assessments Invalid Notices and Taxpayer Due Process in the Philippines
Philippine Supreme Court ruling on invalid tax assessment notices and taxpayer due process rights explained in plain language.
When the Company Physician's Fit-to-Work Assessment Prevails in Seafarer Disability Claims
Philippine Supreme Court clarifies when a company-designated physician's fit-to-work certification outweighs a seafarer's private doctor in disability claims.
Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.
Seafarer Disability Claims: Why Timely Assessment by the Company Doctor Matters
If a company-designated doctor fails to assess a seafarer's fitness within 240 days from repatriation, the seafarer is deemed totally and permanently disabled.
Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process
When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.
Tax Refunds and Court Discretion: When Can a Taxpayer Withdraw an Appeal
The Supreme Court clarifies when a Final Decision on Disputed Assessment is void and its effect on tax assessments.
Proving Receipt of Tax Assessment Notices: CIR v. GJM Philippines
The Supreme Court clarifies that the BIR must prove a taxpayer actually received a tax assessment notice, or the assessment may be void.
Premature Filing Bars Seafarers Disability Claim: POEA-SEC 240-Day Rule Explained
Filing a disability claim before the company doctor issues an assessment within 240 days can be fatal. Learn from this Supreme Court ruling.
Seafarer Disability Benefits: Duty to Comply With Treatment and the 120-Day Rule
A seafarer's failure to comply with prescribed medical treatment can justify extending the assessment period to 240 days, defeating a disability claim.
Premature Disability Claims: Seafarers Must Follow Medical Assessment Procedures
The Supreme Court clarifies when a seafarer's disability claim is premature and why following the POEA-SEC medical assessment procedure matters.
Rape Conviction Affirmed: Credibility of Witness Testimony and the Defense of Denial
The Supreme Court affirmed a rape conviction, ruling that the trial court's assessment of witness credibility prevails over the accused's weak defenses of denial and alibi.
Conflicting Medical Opinions IN Seafarer Disability Claims Upholding THE Company Designated Physicians Assessment
Seafarer Disability Claims: Strict Compliance and Timely Assessments
Philippine Supreme Court clarifies 120-day vs 240-day rule for seafarer disability claims and the need for timely medical assessments.
Navigating Disability Benefits: The Significance of Timely Medical Assessments for Seafarers
A Supreme Court ruling clarifies that seafarers may claim disability benefits for work-related illnesses even without a prompt company physician assessment.
Tax Assessment Waivers and the Statute of Limitations in the Philippines
The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.
When Waivers Fail: Prescription and Due Process in Tax Assessments
A waiver of the tax prescription period must strictly follow BIR rules; defects void it and bar assessment.
Seafarers Disability: Why Timely Medical Assessment by Company Doctors Matters
A seafarer's unresolved medical condition beyond 240 days can be deemed total and permanent disability. Learn the rules.
Seafarer Disability Claims: The Weight of Company-Designated Physician Assessments
Learn how the Supreme Court ruled on seafarer disability claims, emphasizing the company-designated physician's assessment and timely procedures under the POEA-SEC.
Seafarers Disability Upholding Company Doctors Assessment Absent Third Opinion
Philippine Supreme Court rules on seafarer disability claims, emphasizing company doctor assessments prevail absent third-doctor review under CBA.