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.

Showing 1–8 of 8 articles for “distraint”

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Jul 10, 2023 local business tax tax assessment epira national power corporation corporate restructuring local government code

Local Tax Assessments After Corporate Restructuring: Who Pays?

Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.

Mar 29, 2022 tax law prescription bir collection deficiency tax court of tax appeals nirc

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.

Mar 17, 2021 property-law tax-law appeal-period court-of-tax-appeals jurisprudence supreme-court

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.

Jun 11, 2018 tax assessment prescription statute of limitations bir waiver cta

Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment

When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.

Aug 3, 2006 real property tax tax delinquency notice requirements pd 464 tax sale local government

Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners

The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.

Dec 9, 2005 tax law bureau of internal revenue tax assessment delegation of authority court of tax appeals

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.

May 23, 1999 tax law deficiency assessment bureau of internal revenue court of tax appeals due process

Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law

Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.

Feb 26, 1997 malversation public officer sandiganbayan jurisdiction bir distraint

When Is a Private Individual Considered a Public Officer? Malversation and Sandiganbayan Jurisdiction

A private individual designated as BIR custodian of distrained property is not a public officer, so the Sandiganbayan lacks jurisdiction over him for malversation.