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.

Showing 124 of 36 articles for 120-day rule

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.

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 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.

The 240-Day Rule Protecting Seafarers' Rights to Full Disability Benefits in the Philippines

Philippine Supreme Court clarifies the 120/240-day rule for seafarers' disability claims, explaining when full permanent total disability benefits are due.

Seafarer Disability Benefits: When Lack of Medical Assessment Means Permanent Disability

Philippine Supreme Court rules that a company-designated physician's failure to issue a definite medical assessment within 120 days can entitle a seafarer to permanent disability benefits.

When a Company Doctor's Delay Makes a Seafarer's Disability Total and Permanent

Explain the Supreme Court's ruling in Salonga v. Solvang Philippines: a company doctor's failure to issue a timely disability assessment makes a seafarer's injury total and permanent.

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.

Navigating Seafarer Disability Claims: The Mandatory Third Doctor Rule in the Philippines

Understand the mandatory third doctor rule in Philippine seafarer disability claims and why company physician assessments prevail when the rule is ignored.

Navigating Work-Related Injuries: Understanding Seafarer Disability Benefits in the Philippines

Learn how Philippine courts decide seafarer disability claims, work-relatedness presumptions, and the risks of premature fit-to-work declarations.

Conditional Settlements and Seafarer Rights: Protecting Vulnerable Workers in Philippine Law

The Supreme Court protects seafarers from unfair conditional settlements, treating them as full satisfaction of disability awards.

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.

Seafarers' Rights: When Late Disability Assessments Mean Total Disability Benefits

Philippine Supreme Court clarifies that a company doctor's failure to issue a timely, final disability assessment entitles seafarers to total disability benefits.

Protecting Seafarers: Employers Must Uphold Medical Obligations and Timely Pay Sickness Allowances

The Supreme Court ruled that employers cannot use a seafarer's missed check-up as an excuse to deny disability benefits when the employer failed to pay sickness allowance and approve treatment.

Seafarer Disability Claims: When the Company Doctor's "Fit to Work" Ruling Fails

Philippine Supreme Court clarifies when a seafarer gets total permanent disability benefits despite a company doctor's fit-to-work certification.

Seafarers' Disability Claims: The 240-Day Rule and Premature Filing Explained

Philippine Supreme Court clarifies the 240-day rule for seafarer disability assessments, explaining when a claim becomes premature and why timing matters.

Medical Abandonment in Seafarer Disability Claims: Upholding Treatment Obligations

Filing a disability claim while still under treatment can backfire. The Supreme Court explains medical abandonment in seafarer cases.

Seafarer Disability Claims: Why Filing Too Early Can Jeopardize Total Disability Benefits

Filing a disability claim before the 240-day treatment period ends can be fatal. Learn from the Supreme Court's ruling in C.F. Sharp Crew Management v. Orbeta.

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.

Burden of Proof in Seafarer Compensation Claims: Work Conditions and Illness Causation

Supreme Court clarifies when a seafarer's illness is work-related and how delayed disability ratings affect permanent total disability claims.

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.

Seafarers Disability Claims Upholding Company Doctors Assessment Absent Third Opinion

Supreme Court clarifies when a company-designated physician's disability grading prevails over a seafarer's private doctor in POEA-SEC claims.

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.

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.

Burden of Proof in Seafarer Disability Claims: Establishing Work-Relatedness

The Supreme Court clarifies that seafarers must prove work-relatedness of illness or injury by substantial evidence to receive disability benefits.