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.
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.
Deficiency Claims After Mortgage Foreclosure: The Prieto v. BPI Ruling
Learn how the Supreme Court's Prieto v. BPI ruling protects borrowers from unproven deficiency claims after mortgage foreclosure in the Philippines.
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.
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.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
Due Process in Tax Assessments: Insights from the Yumex Philippines Case
The Supreme Court nullified a deficiency tax assessment for lack of due process. Learn the procedural rules from this landmark case.
Understanding Tax Assessment and Collection Prescription: The BPI Case
The Supreme Court's BPI ruling explains when the BIR loses the right to assess and collect deficiency taxes—key lessons for taxpayers.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
Promissory Notes Enforceability and the Limits of Contractual Interpretation
Supreme Court clarifies that a creditor must prove the exact deficiency amount with supporting evidence, not just present a bare statement of account.
When a Statement of Account Is Not Enough: Proving Deficiency Claims After Foreclosure
The Supreme Court clarifies what a creditor must prove to collect a deficiency after foreclosure—and why a bare statement of account falls short.
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.
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.
Solidary Liability in Real Estate Contracts: Understanding Co-Sellers' Obligations
When do co-sellers remain liable after foreclosure? The Supreme Court clarifies deficiency obligations, payment application, and solidary liability.
Unconscionable Penalties: Reassessing Loan Obligations in Philippine Law
The Supreme Court clarifies when courts may reduce penalty charges and attorney's fees in deficiency claims after foreclosure.
Deficiency Claims After Foreclosure: Banks' Rights and Limits on Penalties
Philippine Supreme Court clarifies that banks may collect deficiency after extrajudicial foreclosure, but courts can reduce excessive penalty charges.
Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.
Surety Liability After Foreclosure: Carodan v. China Banking Corporation
When a bank releases a principal debtor's collateral, a surety may still be liable for the deficiency if the surety agreement expressly allows it.
Surety Agreements: Solidary Liability and Waiver of Rights in Loan Obligations
Philippine Supreme Court ruling on surety liability, accommodation mortgagors, and waiver clauses in loan deficiency claims.
Tax Assessment Waivers and the Statute of Limitations in the Philippines
The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.
Venue in Deficiency Claims: A Personal Action After Foreclosure
The Supreme Court clarifies that an action to recover a mortgage deficiency after extrajudicial foreclosure is a personal action, not a real action.
Foreclosure Deficiencies: The Bank's Burden of Proof in Loan Recovery
In Metrobank v. CPR Promotions, the Supreme Court ruled that a bank must prove the exact deficiency amount after foreclosure, or lose its claim.