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.
Corporate Officers Held Liable for Customs Fraud Piercing the Corporate Veil
Learn how Philippine courts pierce the corporate veil to hold officers liable for customs fraud, and what this means for corporate governance.
Customs Jurisdiction and Forum Shopping in Importation Disputes
Supreme Court clarifies CTA jurisdiction over customs seizure cases and when forum shopping does not apply in importation disputes.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Contempt of Court for Defying a Corporate Rehabilitation Order in the Philippines
The Supreme Court affirms contempt charges against BIR officials who pursued deficiency tax claims despite a corporate rehabilitation Commencement Order.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Police Power vs Customs Authority: The Limits of Search and Seizure in the Philippines
When can police search cargo without customs authority? The Supreme Court clarifies the limits in Boac v. People.
Lost Goods in Customs Custody: Government Liability and Revival of Judgments
A guide to government liability for lost goods in customs custody, revival of judgments, and legal interest rules under Philippine law.
Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones
Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.
Surety Bonds and Customs Liabilities in the Philippines: Understanding Importer Obligations
Philippine Supreme Court ruling on surety bonds, customs duties, and importer liability when re-export obligations are breached.
Customs Forfeiture in the Philippines: Illegal Removal of Goods and the Buyer Beware Rule
When goods are illegally removed from customs custody, forfeiture can reach any buyer, even one claiming good faith. Learn the rules.