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.
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.
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.
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.
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.
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.
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.
Filing a Complaint Interrupts Prescription Period for Seafarer Disability Claims
SC clarifies that filing a labor complaint interrupts the prescriptive period for seafarer disability claims under special laws, protecting workers' rights.
Understanding Disturbance Compensation in Land Conversion: Insights from a Philippine Supreme Court Case
Learn how the Supreme Court ruled on disturbance compensation claims in land conversion, including prescription periods and evidentiary requirements.
Mortgage Foreclosure and Prescription in the Philippines: Key Lessons from a Landmark Case
Learn how prescription periods affect mortgage foreclosure in the Philippines, based on the Supreme Court's ruling in Active Wood Products v. State Investment House.
Prescription Period for Oral Contracts: What Creditors and Debtors Must Know
The Supreme Court clarifies the six-year prescription period for oral contracts and why timely action is critical for creditors and debtors.
Understanding Prescription Periods in Property Disputes: Lessons from a Landmark Philippine Case
Learn how prescription periods work in property disputes through the Supreme Court's ruling in Selerio v. Bancasan on interrupted timeframes and written contracts.
Seafarer Rights in Maritime Employment: Illegal Dismissal and Prescription Claims
Philippine Supreme Court clarifies seafarer illegal dismissal claims, prescription periods, and termination pay under POEA-SEC in Gallego v. Wallem Maritime.
Revival of Judgment: Prescription Periods and Banking Reorganization Duties
Explaining the Supreme Court's ruling on the 10-year prescriptive period for reviving judgments and its application to banking reorganization obligations.
Revival of Judgment Prescription and Compliance in Banking Disputes
Explore the Supreme Court's ruling on the 10-year prescription period for reviving judgments, applied to a banking dispute.
Prescription and Probable Cause: Protecting Public Officials From Stale Charges
The Supreme Court affirms the Ombudsman's dismissal of behest loan charges, clarifying prescription periods and probable cause requirements under RA 3019.
Prescription in Labor Disputes: The Importance of Timely Execution of NLRC Decisions
A Supreme Court ruling on prescription periods for executing NLRC decisions and the consequences of delay in enforcing labor judgments.
When Waivers Fail: Prescription and Due Process in Tax Assessments
A waiver of the tax prescription period must strictly follow BIR rules; defects void it and bar assessment.
Tax Assessment Limits and Due Process in Withholding Tax Cases
Learn how the Supreme Court ruled on prescription periods and due process requirements in tax assessments, using the Samar-I Electric Cooperative case.
Prescription Periods in Illegal Dismissal Cases: Clarifying the Statute of Limitations
The Supreme Court clarifies that illegal dismissal claims prescribe in four years, not three, distinguishing backwages from ordinary money claims.
Upholding Integrity Notarial Duty AND Consequences OF Falsification
Philippine Supreme Court ruling on Torrens title indefeasibility, one-year bar to annulment, and reconveyance prescription periods explained.
Prescription Period for Ordinance Violations: Filing the Complaint vs. the Information
When does prescription run for ordinance violations? The Supreme Court clarifies whether filing a complaint with the prosecutor interrupts the period.
Prescription Periods in Securities Law: Balancing Investor Protection and Legal Certainty
The Supreme Court clarifies prescription periods for criminal and administrative liability under the Securities Regulation Code in Citibank v. Tanco-Gabaldon.