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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How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Bid Protest in the Philippines: Grounds, Forum, and Deadlines Under RA 12009
A bid protest in the Philippines lets a bidder question a procurement decision. Learn the grounds, the forum, and the deadlines under RA 12009.
Customs Protest and Duty Refund in the Philippines: How to Dispute an Assessment
Learn how to file a customs protest and claim a duty refund in the Philippines under the CMTA, including the 15-day appeal period and where to file.
Election Protest Procedure in the Philippines: How Contests Are Filed and Resolved
Election protest procedure in the Philippines explained: where to file, who can contest, and how automated election results are challenged under RA 9369.
BIR Final Assessment Notice Protest in the Philippines: Step-by-Step
Received a BIR Final Assessment Notice? Learn the protest options and deadlines under Philippine tax rules, and how to dispute a deficiency tax assessment.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Election Protests: Why Following Court Procedure Is Crucial for Victory
A barangay election protest teaches a hard lesson: procedural lapses, not ballot issues, can cost a candidate the win.
Taxpayers May Await Commissioner's Decision Before Appealing BIR Assessments to CTA
Supreme Court clarifies taxpayers may await the Commissioner's ruling on a protested BIR assessment before filing an appeal with the Court of Tax Appeals.
Election Protest Costs: The Supreme Court Ruling on Retention Fees for Election Equipment
The Supreme Court explains why the Senate Electoral Tribunal cannot rule on contract validity in election protest cost disputes.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
Suffrage Safeguards: Upholding Election Integrity Through Specificity and Evidence in Electoral Protests
The PET dismissed Marcos Jr.'s 2016 VP election protest, affirming Robredo's victory and underscoring the strict rules on specificity and evidence in election contests.
Understanding Judicial Impartiality: Bias and Inhibition in Philippine Election Protests
The Supreme Court clarifies the standards for judicial inhibition in election protests, explaining what bias truly means and why rulings must not be mistaken for prejudice.
Judicial Accountability and the Limits of Inhibition Motions in Election Protests
The Supreme Court clarifies when judges must inhibit and why delay claims alone cannot prove bias in election cases.
Electoral Protests and the Limits of Challenging Election Results in the Philippines
The Supreme Court's ruling in Marcos v. Robredo clarifies the rules, burdens, and limits of contesting presidential and vice presidential election results.
Tax Assessments and Due Process: When Can a Taxpayer Appeal to the CTA?
Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn the rules on protesting assessments.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
Due Process in Tax Assessments: When the BIR's Failure to Consider a Taxpayer's Protest Invalidates Assessment
The Supreme Court clarifies that the BIR's failure to consider a taxpayer's protest and evidence violates due process, rendering tax assessments null and void.
Finality of Election Decisions: Untimely Appeals and Mootness in Barangay Disputes
The Supreme Court explains why an untimely certiorari petition and a moot issue doomed a barangay election protest appeal.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Navigating Local TAX Protests THE Crucial Steps FOR A Successful Refund Claim
Perfecting Appeals in Election Protests: Payment Deadlines and Damage Awards
Supreme Court clarifies COMELEC appeal fee deadlines under Resolution 8486 and limits damages in election protests to actual or compensatory damages.
Perfecting Appeals in Election Protests: Timely Payment of Appeal Fees
The Supreme Court clarifies the rules on appeal fees in election protests, emphasizing timely payment and the limits on damages.
Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step
Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.
Electoral Protests and Mootness: When Expiration of Term Limits Ends the Case
The Supreme Court explains why an electoral protest becomes moot when the contested term expires, using the Roxas v. Binay case as an example.