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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Seafarer Disability Claims Understanding Valid Medical Assessments AND Your Rights
The Supreme Court clarifies what makes a company-designated physician's medical assessment valid in seafarer disability claims, protecting seafarer rights.
Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions
Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Due Process in Tax Assessments: When BIR Service of Notices Fails
Supreme Court voids BIR deficiency assessments served on unauthorized persons, stressing strict due process rules in tax collection.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
The Indefinite Assessment Seafarers Right To Disability Benefits Under Philippine LAW
Philippine Supreme Court clarifies seafarers' disability benefits when company doctors fail to issue timely final assessments.
Seafarers Disability Benefits: Why Timely Medical Assessments Matter
The Supreme Court clarifies that a company-designated physician's failure to issue a final disability assessment within 120/240 days makes a seafarer's disability total and permanent.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Due Process in Tax Assessments: Strict Adherence to Notice Requirements
The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.
Seafarers Disability Accident CBA Benefits and Employer Obligations in Maritime Employment
When a CBA governs seafarer disability, its better benefits prevail over the POEA-SEC, and employers must timely issue final medical assessments.
Taxpayers May Await Commissioner's Decision Before Appealing BIR Assessments to CTA
Supreme Court clarifies taxpayers may await the Commissioner's ruling on a protested BIR assessment before filing an appeal with the Court of Tax Appeals.
Untimely Medical Assessments Protecting Seafarers Rights TO Disability Benefits
When company doctors miss the deadline for a final assessment, a seafarer's disability is deemed permanent and total.
Navigating Seafarer Disability Claims THE Importance OF Timely Medical Assessments 2
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.
Protecting the Environment: The Writ of Kalikasan and Environmental Impact Assessments
The Supreme Court explains how the writ of kalikasan protects the right to a balanced ecology and why Environmental Impact Statements are crucial.
Due Process in Local Tax Assessments: Lessons from the National Power Corporation Case
The Supreme Court clarifies that local governments must observe due process in tax assessments, as shown in the National Power Corporation case.
Seafarers Disability THE Imperative OF Timely Medical Assessments IN Maritime Employment
Seafarer Disability Benefits: Why Final Medical Assessments Matter
Understand why the Supreme Court denied permanent total disability benefits to a seafarer who filed his claim before the company doctor issued a final assessment.
Navigating Tax Assessments: The Critical Role of Due Process and Timely Notices
A taxpayer's right to due process in tax assessments, explained through a Supreme Court ruling on prescribed notices and void assessments.
Navigating Disability Benefits for Seafarers: The Supreme Court's Ruling on Medical Assessments and Compensati
The Supreme Court clarifies when a seafarer's illness is presumed work-related and why a company doctor's bare finding of non-work relation is not enough.
Seafarer Disability Claims: Timelines, Medical Assessments, and the Risk of Abandoning Treatment
When a seafarer abandons medical treatment before the 120-day assessment period ends, disability claims may fail. Understand the rules.
Navigating Disability Benefits for Seafarers: The Supreme Court's Ruling on Medical Assessments
A seafarer's disability claim can fail if the company doctor's assessment is not timely challenged. Learn the rules from a recent Supreme Court ruling.