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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Foreclosure Prescription: When Does a Bank's Right to Foreclose Expire?
Philippine Supreme Court clarifies that extrajudicial foreclosure filings do not stop the 10-year prescription period for mortgage actions under Article 1142.
Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions
Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.
Acquisitive Prescription and Partition: Understanding Property Rights in the Philippines
Learn how acquisitive prescription and partition work in Philippine property law through a recent Supreme Court ruling on family inheritance disputes.
When Prescription Bars a Lesser Offense: Corpus v. People
The Court explains when an accused cannot be convicted of a lesser offense because it already prescribed before the information was filed.
Free Patent to Minor and Prescription of Reconveyance: Heirs of Timbao v. Enojado
SC ruling on free patents issued to minors, indefeasibility of titles, and the discretionary power of appellate courts over dismissed appeals.
Reviving Justice: How Refiling a Quasi-Delict Complaint Overcomes Prescription
A Supreme Court ruling clarifies summons service, real party in interest, and prescription in refiled quasi-delict cases.
Prescription in Property Disputes: The Necessity of Trial for Determining the Validity of Land Sales
When is a land sale valid despite an injunction? The Supreme Court clarifies perfection of contracts and the need for trial.
Prescription in Property Disputes: Clarifying the Need for Trial on the Merits in Reconveyance Cases
The Supreme Court clarifies when prescription bars reconveyance actions and why trial on the merits remains essential in property disputes.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
Confiscation of Property: Balancing Government Authority and Due Process Rights
Explore how the Supreme Court balances state power to recover ill-gotten wealth against constitutional due process and prescription rights.
Seafarer Death Benefits: Prescription Periods and Proving Work-Related Death
Learn the strict rules on prescription and compensability in seafarer death benefit claims, based on a recent Supreme Court ruling.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.
Time Limits in Medical Negligence Claims: Understanding Prescription in Philippine Law
When does a medical negligence claim expire in the Philippines? The Supreme Court clarifies the four-year prescription period for tort-based actions.
Extinctive Prescription and Land Ownership When Delay Bars Recovery
When does delay bar recovery of land? The Supreme Court clarifies extinctive prescription and the rules on land ownership and registration.
Certiorari Deadlines Strict Enforcement IN Philippine Courts
Philippine Supreme Court clarifies medical malpractice prescription and strict procedural deadlines for certiorari petitions under Rule 45.
Waiver Validity and Estoppel: When Taxpayers Cannot Question Defective BIR Waivers
Philippine Supreme Court ruling on defective waivers of prescription, taxpayer estoppel, and BIR assessment periods explained in plain language.
Reconveyance of Property Under Implied Trust and the 10-Year Prescription Period
The Supreme Court clarifies when the prescriptive period runs for reconveyance based on implied trust and the effect of default orders.
Res Judicata and Prescription in Banking Disputes: Key Lessons from Metrobank v. Spouses Uy
The Supreme Court clarifies when a prior judgment bars a later case and how prescription runs in collection suits involving dishonored checks.
Prescription and Laches Bar Heirs' Claim to Land Despite Prior Possession
Supreme Court rules that a Torrens title issued in 1932 cannot be attacked decades later, even by claimants alleging prior possession.
Prescription Prevails Upholding Land Title Integrity Against Delayed Claims
Supreme Court rules on property relations, donations between spouses, and heirs' rights in partition of land acquired during marriage.
Understanding the Statute of Limitations in Public Officials' Financial Disclosure Violations
The Supreme Court clarifies when prescription runs for SALN violations under RA 6713 and RA 3019, and what constitutes concealment.
One-Year Prescription Period for Insurance Claims: The Alpha Plus Ruling
Learn how the Supreme Court's Alpha Plus ruling clarifies the one-year prescription period for insurance claims and why timing matters.
Lost Court Records and Prescription: Lessons from a Philippine Supreme Court Case
When loans and mortgages go uncollected for years, prescription can cancel them. A 2021 Supreme Court ruling explains how.