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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PAGCOR Share and Audit Fee Remittance Procedures: A Guide for Gaming Operators
Understand PAGCOR share and audit fee remittance procedures, including weekly schedules, bank accounts, penalties, and common compliance mistakes.
Navigating Government Procurement: Avoiding Liability in Disallowed Transactions
Learn how the Supreme Court held BAC members liable for flawed procurement, and how to avoid audit disallowances.
When Government Transactions Can Be Disallowed: COA's Power Explained
The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.
Supreme Court Clarifies Just Compensation Payment and COA's Role in Expropriation
Final and executory just compensation awards need no prior COA approval; payment is now subject to post-audit only.
When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits
Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.
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.
When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations
Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.
Final CIAC Awards Binding on COA: Supreme Court Limits Audit Body's Review Power
Supreme Court ruling in Sunway Builders v. COA confirms COA cannot modify final CIAC arbitration awards, limiting its role to execution and payment.
SEC Accreditation of CPAs: Supreme Court Limits SEC Power Over Accountancy Practice
The Supreme Court struck down SEC rules requiring CPA accreditation for external auditors, affirming the Board of Accountancy's exclusive regulatory power.
Navigating Finality of Audit Decisions: Understanding the Doctrine of Immutability in Philippine Law
Explore the Supreme Court's ruling on COA finality, immutability of judgments, and liability of public officers for subordinates' acts.
Understanding Due Process in Government Audits: Lessons from a Landmark Philippine Supreme Court Case
Learn how the Supreme Court's ruling on an administrative case clarifies due process, misconduct, and penalties for government employees.
Understanding Solidary Liability in Audit Disallowances: Lessons from Lozada v. COA
The Supreme Court clarifies solidary liability for audit disallowances, explaining how COA may collect from any liable officer.
Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case
The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
COA Disallowances and the Limits of Audit Power Over PAGCOR Funds
The Supreme Court clarifies that COA's audit jurisdiction over PAGCOR is limited to specific funds, not all corporate expenditures.
Navigating the Limits of Government Audit Jurisdiction: Insights from the PAGCOR Case
The Supreme Court clarifies that COA's audit powers over PAGCOR are limited by its charter, excluding operating expenses from coverage.
Understanding Finality of Audit Decisions: A Guide to Timely Appeals in Philippine Government Audits
Learn how the Supreme Court upheld COA's dismissal of PhilHealth's belated appeal, and why strict deadlines matter in government audit cases.
When Administrative Complaints Against Judges Are Harassment Suits
The Supreme Court dismisses a judicial audit request targeting two RTC judges, warning against using administrative cases to harass the bench.
Ensuring Election Integrity: The Role of Voter Verifiable Paper Audit Trails in Philippine Elections
The Supreme Court clarifies the scope of the VVPAT requirement, digital signatures, and the prohibition on capturing devices in Philippine elections.
COA Primary Jurisdiction Over Disallowances: Insights From a 2020 Supreme Court Ruling
The Supreme Court reaffirms COA's primary jurisdiction over audit disallowances and bars trial courts from reviewing final Notices of Disallowance.
Understanding COA's Jurisdiction: Key Insights From a Landmark Ruling
A 2020 Supreme Court ruling clarifies COA's primary jurisdiction over audit disallowances and why trial courts cannot interfere.
Understanding the COA's Role in Government Contracts: Insights from a Landmark Dairy Farm Case
A look at how the Supreme Court defined the Commission on Audit's power to disallow irregular government contracts and the liability of public officers.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.
Understanding the Prohibition on Fringe Benefits for COA Personnel: Insights from a Landmark Ruling
A Supreme Court ruling clarifies why COA personnel cannot accept fringe benefits from audited agencies, based on Section 18 of RA 6758.