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.
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.
Inverse Condemnation and Provisional Compensation: What RA 10752 Means for Landowners
The Supreme Court clarifies that RA 10752 governs provisional compensation in inverse condemnation cases filed after its effectivity, even if the taking occurred earlier.
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.
When a MOA Becomes a Binding Contract: Lessons from a Property Sale Dispute
A Supreme Court ruling clarifies when a Memorandum of Agreement becomes a binding contract of sale, and why parties cannot later disavow it.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
Malversation Through Falsification: Upholding Accountability in Philippine Public Office
A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.
Accountability in Public Office: Understanding Malversation of Public Funds in the Philippines
The Supreme Court explains the elements of malversation of public funds and why restitution does not erase criminal liability for accountable officers.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
When Courts Must Relax Procedural Rules: The MRT Tax Case and the Right to Present Evidence
The Supreme Court ruled that courts must liberally apply procedural rules to give litigants every opportunity to present their case on the merits.
Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts
Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.
Wage Distortion In The Philippines Understanding Collective Bargaining And Legal Remedies
Philippine Supreme Court clarifies wage distortion, collective bargaining rights, and legal remedies for employees facing demotion or illegal dismissal.