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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Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Supreme Court Upholds Mandatory SOCE Filing Deadline, Balances Rule of Law with Equity
The Supreme Court ruled COMELEC gravely abused discretion in extending the SOCE filing deadline, but applied the operative fact doctrine.
Certiorari Filing Deadlines: The 60-Day Rule and Grave Abuse of Discretion
A dismissed employee's appeal was wrongly rejected by the Court of Appeals before the 60-day certiorari period lapsed—what this means for litigants.
VAT Refund Claims: Strict Deadlines and Proper Documentation Required
Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.
Relaxing Procedural Rules in the Interest of Justice: Filing Deadlines and Verification Requirements in Philip
The Supreme Court clarifies when courts may relax filing deadlines and verification rules, emphasizing substantial justice over technicalities.
Filing Deadlines on Weekends and Holidays: The Rule on Extended Periods in Philippine Courts
When an extended filing deadline falls on a weekend or holiday, Philippine courts allow filing on the next working day—here's the rule.
Premature Naturalization Petitions: Strict Compliance With Filing Deadlines
The Supreme Court rules that filing a naturalization petition before the one-year waiting period ends is fatal, reversing a grant of citizenship.
Missed Filing Deadlines in Philippine Courts: Lessons from Barangay Dasmariñas vs. Creative Play Corner School
Learn how strict Philippine court filing deadlines are, and why a missed extension cost Barangay Dasmariñas its case before the Court of Appeals.
When Courts Can Relax Filing Deadlines: Hierarchy of Courts and Final Judgments
The Supreme Court clarifies when direct recourse to it is allowed, and why final judgments cannot be set aside by belated claims of indigenous status.
Untimely Election Protests: When Pre-Proclamation Petitions Do Not Suspend Filing Deadlines
The Supreme Court clarifies when a pre-proclamation petition suspends the 10-day deadline for filing an election protest under Philippine law.
Perfecting Appeals THE Definitive Guide ON Filing Deadlines IN Estate Administration
Upholding Procedural Rules: Why Filing Deadlines Matter in Appeals
A Supreme Court ruling shows why missed appeal deadlines and improper certiorari petitions can lead to immediate eviction and demolition.
Certiorari Filing Deadlines: Why the 60-Day Rule Is Strict in Philippine Courts
Philippine courts strictly enforce the 60-day certiorari filing period under Rule 65. Learn why late petitions fail and how to avoid common pitfalls.
Corporate Authority and Timely Filing: Navigating Court Procedures in Land Disputes
Supreme Court clarifies rules on corporate authorization and filing deadlines in land dispute appeals.
Upholding Procedural Rules: The Consequences of Failing to File on Time
A Supreme Court ruling shows why missing a filing deadline—and failing to prove a motion was sent—can cost a party its appeal.
Lawyer's Missed Deadline Leads to Reprimand: Lessons on Diligence and Client Rights
When a lawyer's missed filing deadline costs a client his case, the Supreme Court explains the limits of excusable negligence and counsel's duty of diligence.
Prescription IN TAX Refund Claims Dissolutions Impact ON Filing Deadlines
Filing Deadlines vs Public Interest: SC Ruling on Foreshore Land Reversion
Supreme Court ruling on whether the OSG's late appeal brief should be excused when foreshore land reversion involves public interest.