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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Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
Agency Coupled With Interest Irrevocability AND Protection OF Third Party Rights IN Lease Agreements
Explaining when an agency coupled with interest becomes irrevocable, protecting the agent's rights and third-party interests in lease agreements.
Upholding Redemption Rights: The Validity of an Irrevocable Power of Attorney in Land Disputes
Supreme Court ruling on irrevocable power of attorney, land redemption, and compromise agreements in Philippine civil law.
Irrevocability in Tax Overpayments: Refund vs Carry-Over Options Explained
Understand the Supreme Court's ruling on when a tax overpayment option becomes irrevocable, and what it means for corporate taxpayers in the Philippines.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
Irrevocable Donations: When a “Donation Mortis Causa” Is Really Inter Vivos
Philippine Supreme Court clarifies when an irrevocable donation labeled "mortis causa" is actually a donation inter vivos, with practical legal implications.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Revocability of Irrevocable Powers of Attorney: Agrarian Reform Limits on Tenant Rights
Supreme Court clarifies when an irrevocable power of attorney over agrarian reform land may still be challenged and revoked.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Irrevocable Agency When A Treasure Hunt Creates Binding Obligations
When is an agency coupled with interest irrevocable? A treasure hunt dispute explains the rule and its practical limits.
Residential vs Agricultural Land: Resolving Land Use Classification and Tenant Rights
Supreme Court clarifies when land is residential and exempt from agrarian reform, plus the rules on irrevocable agency coupled with interest.
Donation Inter Vivos vs Mortis Causa: Philippine Law on Property Transfers
Philippine Supreme Court clarifies how to distinguish donation inter vivos from mortis causa, and when donations become irrevocable.