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.
VAT Refund Claims: The Mandatory 120+30 Day Rule in the Philippines
Philippine Supreme Court affirms that the 120+30 day rule for VAT refund claims is mandatory and jurisdictional. Learn the deadlines and exceptions.
Executive Privilege vs Legislative Oversight: The Senate v. Medialdea Ruling
The Supreme Court dismissed the Senate's petition against the October 2021 Memorandum barring executive officials from Blue Ribbon hearings, citing premature filing.
Navigating Tax Assessments: The Importance of Timely Appeals in the Philippines
Learn why timing matters in Philippine tax disputes and how missing an appeal deadline can forfeit a taxpayer's right to challenge an assessment.
Timely Action Required Prematurely Filed Disability Claims CAN BE Dismissed
Seafarers must wait for the company doctor's assessment or the 240-day period before filing disability claims. Learn from Guadalquiver vs. Sea Power.
VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
Seafarers' Disability Claims: The 240-Day Rule and Premature Filing Explained
Philippine Supreme Court clarifies the 240-day rule for seafarer disability assessments, explaining when a claim becomes premature and why timing matters.
Navigating Seafarer Disability Claims: The Mandatory Third Doctor Rule
When a seafarer's doctor and the company physician disagree on disability, the POEA-SEC's third-doctor rule is mandatory. Hernandez v. Magsaysay explains why.
Seafarer Disability Claims: Why Filing Too Early Can Jeopardize Total Disability Benefits
Filing a disability claim before the 240-day treatment period ends can be fatal. Learn from the Supreme Court's ruling in C.F. Sharp Crew Management v. Orbeta.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule
Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.
Timely Disability Claims: Seafarers' Rights and Employer Obligations Under POEA-SEC
Learn how the Supreme Court clarified seafarers' disability claims, the 120/240-day rule, and why timely filing matters under POEA-SEC.
VAT Refund Timelines: Strict Compliance Prevails Over Prior BIR Rulings
Supreme Court clarifies mandatory 120+30 day VAT refund periods; late judicial claims fail despite BIR Ruling No. DA-489-03.
Seafarers Disability Claims: Why Following POEA-SEC and CBA Procedures Matters
SC ruling explains why seafarers must follow POEA-SEC and CBA procedures, including third-doctor referral, before filing disability claims.
Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel
Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.
Certiorari 60-Day Period Counted From Denial of Reconsideration
The Supreme Court clarifies that the 60-day certiorari period runs from denial of reconsideration, applying procedural rules retroactively.