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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BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process
Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.
HMO VAT Assessments Void Without Letter of Authority: Medicard Case
Supreme Court voids HMO VAT assessment without Letter of Authority; only service fees, not earmarked medical funds, are taxable gross receipts.
Supreme Court Ruling on Health Care Agreements and Documentary Stamp Tax: What It Means
The Supreme Court ruled that HMO health care agreements are not insurance contracts subject to documentary stamp tax under the National Internal Revenue Code.
Health Care Agreements vs Insurance Contracts: The Incontestability Clause Explained
The Supreme Court ruled that health care agreements are insurance contracts, so the incontestability clause applies to HMOs.