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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VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
Seafarers' Total Disability: The 120-Day Rule and Duty to Refer to a Third Doctor
When a company doctor's assessment lapses beyond 120 days without valid final grading, a seafarer may claim total permanent disability.
VAT Refund Claims: The Window Period Exception to the 120-Day Rule
Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.
Navigating Tax Refund Deadlines: The 120-Day Rule and Its Window Period Exception
Learn how the Supreme Court clarified the 120+30 day rule for VAT refund claims and the window period exception under BIR Ruling No. DA-489-03.
Navigating VAT Refund Claims: Due Process in Philippine Tax Courts
Learn how the Supreme Court protects taxpayers' due process rights in VAT refund claims, from the 120-day rule to document submission standards.
When a "Fit to Work" Report Isn't Enough: Seafarers' Disability Claims and the 120-Day Rule
A company-designated physician's assessment must be definite and timely. Learn how the Reyes ruling protects seafarers' disability claims.
Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines
Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.
Seafarer Disability Claims: When the Company Doctor's Assessment Prevails
A look at Centennial Transmarine v. Sales on disability grading, the 120-day rule, and CBA vs POEA-SEC benefits.
Seafarer Disability Claims: The 120-Day Rule and Timely Medical Assessment
Philippine Supreme Court clarifies the 120-day and 240-day periods for company-designated physician assessments in seafarer disability claims, and the burden on employers to justify extensions.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Seafarers Disability Claims: Proving the Link Between Work Conditions and Illness
Explaining the Supreme Court's ruling in Atienza v. Orophil Shipping on work-relatedness, compensability, and the 120-day rule for seafarers' disability claims.
Premature Filing of VAT Refund Claims: Strict Adherence to the 120-Day Rule
Philippine Supreme Court clarifies the mandatory 120-day period for VAT refund claims and the consequences of premature filing.
When a Late Disability Assessment Makes a Seafarer's Injury Total and Permanent
A company physician's Grade 8 assessment issued on day 163 was too late—the Supreme Court explains the 120-day rule for seafarers.
Seafarers Disability Timelines: 120-Day Rule for Medical Assessment and Benefits
Learn the 120-day and 240-day rules for seafarer disability assessment under Philippine law, explained through a Supreme Court ruling.
Seafarer Disability Claims: When Payment Becomes Final Despite a Reversed Award
A Supreme Court ruling on seafarer disability benefits, the 120-day rule, and when conditional payment becomes final satisfaction of judgment.
Seafarer Disability Claims: Why the 120-Day Rule Is Not Automatic
The Supreme Court clarifies that the 120-day rule does not automatically grant total disability benefits to seafarers under the POEA-SEC.
VAT Refund Timeliness: The 120-Day Rule, BIR Ruling DA-489-03, and Strict Proof Requirements
Learn how the Supreme Court applied the San Roque doctrine to a prematurely filed VAT refund claim and the strict rules on zero-rated sales and invoicing.
Permanent Total Disability for Seafarers: The 120-Day Rule and POEA-SEC Entitlement
When does a seafarer's disability become permanent and total? The Supreme Court clarifies the 120-day rule and POEA-SEC compensation in Island Overseas Transport v. Beja.
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.
Beyond 120 Days: Seafarer’s Right to Permanent Total Disability Benefits
The Supreme Court clarifies when a seafarer is deemed permanently and totally disabled under the 120-day rule and POEA-SEC.
VAT Refund Claims: The 120-Day Rule, Equitable Estoppel, and the San Roque Window
The Supreme Court clarifies when a premature VAT refund claim may still prosper under the San Roque doctrine and equitable estoppel.
Seafarers Disability Navigating THE 120 240 DAY Rule FOR Entitlement TO Benefits
The Supreme Court clarifies that the 120-day rule does not automatically make a seafarer's disability permanent, explaining the 240-day extension.
Equitable Estoppel in VAT Refund Claims: When Taxpayers Can Bypass the 120-Day Rule
The Supreme Court clarifies when taxpayers may file VAT refund claims with the CTA without waiting for the 120-day period.
The 120-Day Rule and Equitable Estoppel in VAT Refund Claims
Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.