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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Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record
A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.
Motion for Extension of Time: Balancing Strict Rules and Substantial Justice
Philippine Supreme Court ruling on when courts should relax procedural rules on formal offer of evidence to serve substantial justice.
Formal Offer of Evidence Required: Heirs' Unpresented Deeds Fail in Partition Case
Supreme Court affirms that evidence not formally offered cannot be considered, even in inheritance disputes over land partition.
Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims
The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.
Formal Offer of Evidence: Why Failure Can End a Land Ownership Case
A missed deadline to formally offer evidence can doom a land dispute. Learn the rule from Heirs of Pasag v. Parocha.
Upholding Accountability: The Duty of Judges to Resolve Cases Promptly
A Supreme Court ruling on judicial delay in resolving a formal offer of exhibits, and the limits of liability for inaccurate certificates of service.