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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Navigating Tax Disputes: The Proper Legal Remedy for Assessment Protests in the Philippines
Learn the correct legal remedy when protesting a local business tax assessment, based on a Supreme Court ruling on the Local Government Code.
Balancing Development and Ecology: The Imperative of Environmental Impact Assessments in Reclamation Projects
The Supreme Court underscores the mandatory nature of environmental impact assessments and consultations in reclamation projects, balancing development with ecological protection.
Seafarer Disability Claims: The 240-Day Rule and Company-Designated Physicians
Philippine Supreme Court clarifies the 240-day rule on seafarer disability claims and the binding weight of company-designated physician assessments.
Company Doctor's Assessment Prevails in Seafarer Disability Claims: Ison v. Crewserve
SC rules company-designated physician's fit-to-work assessment prevails over belated, unsupported certifications from seafarer's own doctors in disability claims.
Credibility of Victim Testimony in Rape Cases: Philippine Jurisprudence Analysis
Philippine Supreme Court ruling on victim testimony credibility in rape cases, examining evidentiary standards and witness assessment principles.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Seafarer Disability Benefits: Company Doctor's Assessment Prevails Without Substantial Evidence
Supreme Court rules seafarer's brief psychotic disorder not work-related; company-designated physician's assessment prevails absent substantial evidence of work causation.
Rape Conviction Upheld: Mental Retardation and the Assessment of Force and Consent
A Supreme Court ruling explains why a rape charge built on force and intimidation does not require the victim's mental retardation to be alleged in the information.
Seafarers Disability Claims: Timely Medical Assessment and Permanent Disability
Philippine Supreme Court ruling on seafarer disability claims, the role of company-designated physicians, and the importance of timely medical assessment.
Tax Assessments: Strict Compliance With Waiver Requirements Protects Taxpayers
Waivers extending the tax assessment period must strictly follow BIR rules. Learn how defects invalidate waivers and protect taxpayers from late assessments.
When Pawnshops Were Exempt From VAT: TFS, Inc. v. CIR
A 2010 Supreme Court ruling cancelled a pawnshop's deficiency VAT assessment and relaxed procedural rules to prevent unjust enrichment.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Judges Must Independently Assess Withdrawal of Criminal Informations
Learn the Supreme Court's rule on withdrawal of criminal informations and the judge's duty of independent assessment before approving dismissal.
Probable Cause Reassessment: When a Judge May Overturn a Prior Ruling on Arrest Warrants
A new presiding judge may reverse an earlier finding of no probable cause and order arrests, the Supreme Court ruled, clarifying the limits of judicial discretion.
Just Compensation Land Valuation Under Agrarian Reform Requires Independent Judicial Assessment
Philippine Supreme Court rules trial courts must independently determine just compensation in agrarian reform cases, not merely adopt DARAB valuations.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.
Tax Evasion vs Deficiency: When Criminal Charges Can Proceed Without Prior Assessment
Philippine Supreme Court clarifies when the BIR can file criminal tax evasion charges without a prior formal assessment, distinguishing deficiency assessments from criminal prosecution.
Tax Exemption and Real Property Assessment: What Electric Cooperatives Must Know
The Supreme Court clarifies when tax exemptions for electric cooperatives take effect and why unpaid real property taxes become final without timely protest.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.
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.
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.
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.
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.