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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Mar 24, 1997 real property tax back taxes assessment pd 464 local taxation property valuation

Back Taxes on Undeclared Improvements: What "Declared for the First Time" Means

The Supreme Court explains when local assessors may impose back taxes on previously undeclared building improvements under PD 464.

Feb 26, 1997 malversation public officer sandiganbayan jurisdiction bir distraint

When Is a Private Individual Considered a Public Officer? Malversation and Sandiganbayan Jurisdiction

A private individual designated as BIR custodian of distrained property is not a public officer, so the Sandiganbayan lacks jurisdiction over him for malversation.