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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Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell
The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.
Execution Pending Appeal: Balancing Justice and Judicial Discretion in Philippine Courts
The Supreme Court clarifies the limits of execution pending appeal and the requirements for claiming injunction bonds in Abenion v. Pilipinas Shell.
Forum Shopping Requisites and Exceptions in Tax Litigation: Commissioner of Customs v. Pilipinas Shell
The Supreme Court clarifies the three elements of forum shopping and when filing separate cases in different courts is allowed.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.