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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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.
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.
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.
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.
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 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.
Upholding the Sanctity of Titles: Resolving Disputes Over Land Ownership and Authenticity of Deeds
The Supreme Court clarifies the rules on reviving judgments, prescription periods, and the hierarchy of courts in land disputes.
Prescription Periods and Missing Seafarers: How Employer Actions Can Extend Your Claim for Death Benefits
Learn how employer negligence and concealment can extend prescription periods for seafarer death benefit claims in the Philippines.
Prescription in Tax Collection: When Does the Government Lose Its Right to Collect
Philippine Supreme Court ruling on prescription periods for tax collection and when the government's right to collect prescribed taxes expires.
Prescription in Estate Settlement: Heirs' Rights and Time Limits Explained
Philippine Supreme Court ruling on prescription periods for heirs contesting extrajudicial estate settlements, fraud discovery, and time limits.
Sale of Conjugal Property Without Spousal Consent: Void Contracts and Heirs' Rights
Philippine Supreme Court ruling on void sales of conjugal property without spousal consent, heirs' rights, and prescription periods explained.
Prescription in Annulment Cases: When Does the Clock Start Ticking?
Philippine law on prescription periods for annulment of marriage explained, including when the prescriptive period begins and key rules.
Untangling Rescission: Prescription Periods in Philippine Property Sales
Philippine Supreme Court clarifies when the four-year prescriptive period for rescission of a sale starts, using the Quirong v. DBP case.
Delivery in Sales Contracts: Ownership vs Possession and Prescription Periods
Philippine Supreme Court clarifies that mere possession transfer isn't?
Res Judicata and Good-Faith Purchasers: Protecting Land Titles in the Philippines
Learn how Philippine courts balance Torrens title protection with reconveyance actions, prescription periods, and good-faith purchaser defenses.
Warranty Against Eviction in Car Sales: Buyer's Duty to Verify Ownership
Philippine Supreme Court ruling on warranty against eviction, prescription periods, and buyer's duty to verify ownership in used car sales.