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 1–2 of 2 articles for “equitable estoppel”

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Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.

Feb 24, 2014 agency law real estate mortgage special power of attorney civil law philippine jurisprudence

When an Agent's Mortgage Signed in Own Name Does Not Bind the Principal

A mortgage signed by an agent in a personal capacity, without indicating agency, binds only the agent, not the principal.