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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How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Documentary Stamp Tax in the Philippines: What It Applies To and Rates
Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.
BIR Registration for New Businesses in the Philippines: Steps and Requirements
Complete guide to BIR registration for new businesses in the Philippines: forms, documentary requirements, and step-by-step process to register and comply.
Islamic Banking in the Philippines: License Requirements and Sukuk Tax Rules
How to set up an Islamic bank in the Philippines under R.A. 11439, and how the BIR taxes sukuk gains, coupons, and documentary stamp tax.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
Using an Alias in the Philippines: When It Becomes a Crime and the Pequero Case
Using a name different from your registered birth name can be a crime. Learn the rules, penalties, and lessons from a recent Supreme Court ruling.
Proving Filiation for Inheritance: Delayed Birth Registration in Philippine Law
A Supreme Court ruling clarifies how delayed birth registrations and other evidence establish filiation for inheritance claims in the Philippines.
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.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
Establishing Filiation: Why Paternity Proof Is Critical in Inheritance Claims
The Supreme Court clarifies that a birth certificate alone cannot prove paternity for inheritance claims unless the alleged father participated in its preparation.
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.
Attempted Trafficking in Persons: When Simulating a Birth and Taking Custody of a Child Leads to Conviction
The Supreme Court explains when simulating a birth and acquiring custody of a child constitutes attempted trafficking in persons under Philippine law.
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.
Dual Citizenship by Birth vs. Naturalization: Election Eligibility in the Philippines
The Supreme Court clarifies when dual citizens by birth may run for office without renouncing foreign citizenship under R.A. 9225.
Challenging Filiation: Birth Certificate Corrections and DNA Evidence in Philippine Law
Philippine Supreme Court rules filiation cannot be collaterally attacked via Rule 108 birth certificate correction petitions; DNA testing requires prima facie evidence.
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.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
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.
Tax Refund Claims: Why Judicial Claims Stand Independently of Administrative Proceedings
The Supreme Court clarifies that a judicial tax refund claim before the CTA is not precluded by defects in the administrative claim filed with the BIR.
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.