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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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.
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.
Waiver Validity and Estoppel: When Taxpayers Cannot Question Defective BIR Waivers
Philippine Supreme Court ruling on defective waivers of prescription, taxpayer estoppel, and BIR assessment periods explained in plain language.
BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process
Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.
When BIR Assessments Become Final: Why Taxpayers Must Act on Unchallenged Notices
Understand why unchallenged BIR assessments become final and executory, and what taxpayers must do to protect their rights.