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 12 of 2 articles for false return

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.

Probate Appeals and Executor Disqualification: Lessons from the Marcos Estate Case

The Supreme Court clarifies appeal rules in probate cases and when a criminal conviction disqualifies an executor for moral turpitude.