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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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.
The Limits of Delegated Authority Protecting Indigenous Land Rights in the Philippines
A mining firm's compliance certificate was voided when an NCIP commissioner signed it without valid delegated authority. Learn the rules.
Just Compensation in Expropriation: Why Court-Appointed Commissioners Are Mandatory
Philippine Supreme Court clarifies that appointing commissioners to determine just compensation in expropriation cases is mandatory, even under RA 8974.
When Landowners Pay Commissioners' Fees in Agrarian Cases: The LBP v. Heirs of Sanchez Ruling
The Supreme Court clarifies who bears commissioners' fees in agrarian reform valuation cases, exempting the Land Bank from such costs.
Expropriation and Heirship: Who Pays Commissioners' Fees in Just Compensation Claims
Supreme Court clarifies that landowners, not Land Bank, pay commissioners' fees in agrarian expropriation cases when they initiate just compensation claims.
Understanding Just Compensation in Eminent Domain: Insights from a Landmark Supreme Court Ruling
The Supreme Court clarifies who pays commissioners' fees in agrarian expropriation cases, a key part of just compensation proceedings.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Probable Cause in Customs Forfeiture: Commissioner of Customs v. Singson
The Supreme Court clarifies that customs forfeiture requires probable cause first, not mere suspicion or unverified certifications.
Probable Cause Required Before Customs Seizure: Commissioner of Customs v. Singson
Philippine Supreme Court rules customs forfeiture requires probable cause first, not mere suspicion or certification.
Forum Shopping Requisites and Exceptions in Tax Litigation: Commissioner of Customs v. Pilipinas Shell
The Supreme Court clarifies the three elements of forum shopping and when filing separate cases in different courts is allowed.
Dismissal of Disbarment Complaint Upholds Independence of Quasi-Judicial Officers
Supreme Court dismisses disbarment complaint against NLRC commissioners, warning against using disciplinary cases to harass adjudicators.
When Customs Seizure Needs a Warrant: Lessons from Commissioner of Customs v. New Frontier Sugar
The Supreme Court clarifies that even "automatic seizure" of imported goods requires a warrant and due process under the Tariff and Customs Code.
Nepotism in Government Appointments: Abstention Is Not a Cure
The Supreme Court rules that a commissioner's abstention from voting does not cure a nepotistic appointment in the Civil Service Commission v. Cortes case.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
Substantial Compliance in Appointing Commissioners for Just Compensation
The Supreme Court clarifies when appointing a committee instead of individual commissioners in expropriation cases amounts to substantial compliance with Rule 67.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
Breach of Public Trust When Falsification and Deportation Orders Lead to Anti-Graft Convictions
A BID commissioner's conviction for graft and falsification shows how knowingly allowing accused aliens to self-deport breaches public trust.
Sequestration Orders and Property Rights: The PCGG Two-Commissioner Rule
When is a sequestration order void? The Supreme Court explains the PCGG's non-delegable power to sequester alleged ill-gotten wealth.
Clerk of Court Suspended for Unauthorized Fee Collection: Breach of Duty
A branch clerk of court was suspended for collecting commissioner's and stenographer's fees without authority. Learn the rules on court fee collection.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.
Partition Disputes: The Mandatory Role of Commissioners in Property Division
Philippine Supreme Court clarifies when courts must appoint commissioners to divide property in partition disputes, and the limits of the parol evidence rule.
Tax Refund Claims and the Commissioner's Investigative Duty: A Philippine Legal Guide
Learn how Philippine courts handle tax refund claims, the Commissioner's investigative duty, and why substantiating claims with income tax returns is crucial.
Importation Rules on Abandonment and Duty Assessment in Customs Law
Chevron v. Commissioner of Customs clarifies when imported goods are deemed abandoned and how customs duties are assessed under the TCC.
Just Compensation in Expropriation: Fair Market Value and the Role of Commissioners' Reports
Philippine Supreme Court clarifies how courts must determine just compensation in expropriation cases, and the proper weight of commissioners' reports.