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.
Newly Discovered Evidence in Philippine Courts: The Barraquio Case and Rule 37
Learn the strict requirements for newly discovered evidence under Rule 37 and what the Supreme Court's Barraquio ruling means for litigants.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
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.
HIV Status and Illegal Dismissal: Philippine Labor Law Protections for OFWs
The Supreme Court ruled that terminating an OFW solely because of HIV status is illegal dismissal, affirming Philippine law protections.
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.
Withholding Tax on Compensation: Effective Rates and Penalties Explained
Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.
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.
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.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
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.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
Prior Approval Is Paramount: DSWD Contract Faces Scrutiny Over COA Concurrence
Government agencies must secure prior COA concurrence and OSG approval before hiring private lawyers, or risk irregular expenditures.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
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.
Executive Privilege vs Legislative Oversight: The Senate v. Medialdea Ruling
The Supreme Court dismissed the Senate's petition against the October 2021 Memorandum barring executive officials from Blue Ribbon hearings, citing premature filing.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
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.
Revocation of Teacher’s License, Exhaustion of Administrative Remedies, and Due Process
The Supreme Court clarifies due process in administrative cases and the distinction between dishonesty and simple negligence in license revocation proceedings.
Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority
Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.
Understanding the Prohibition Against Splitting a Cause of Action in Loan and Mortgage Cases
A Supreme Court ruling clarifies when a bank cannot file both foreclosure and collection suits for the same loan obligation.
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.
Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes
The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.
Government Procurement and Audit Disallowances: Lessons from a Landmark COA Ruling
A Supreme Court ruling clarifies when government officials and contractors may be held liable for audit disallowances in public procurement projects.