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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Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect
A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.
Dismissal of Appeal for Late Appellant's Brief: Timely Filing Is Mandatory
The Supreme Court affirms dismissal of an appeal for failure to file the appellant's brief on time, rejecting claims of excusable neglect.
Why Deadlines Matter in Appeals: The Rule on Inexcusable Neglect
A one-day late appeal cost a company its case. Learn the strict rule on reglementary periods and inexcusable neglect in Philippine appeals.
Lifting Default Orders: Balancing Justice and Timeliness in Land Registration
Philippine Supreme Court ruling on when courts may lift a general default order in land registration cases, requiring proof of fraud, accident, or excusable neglect.