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.
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.
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.
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.
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.
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.
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.
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.
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.
Comelec Divisions, Jurisdiction, and Preliminary Injunctions in Election Protests
The Supreme Court clarifies when a Comelec division's interlocutory order may be assailed via certiorari and the validity of Special Divisions.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
Ballots vs Election Returns: Authenticity Prevails in Electoral Protests
When physical ballots are tampered, election returns become the best evidence of voter intent. Learn the rule from the Vinzons-Chato case.
Due Process in Philippine Election Protests: Ensuring Fair Notice and Participation
Philippine election protest rules require due process—fair notice and participation—before any electoral outcome is overturned.
Ballot Image Integrity and Electronic Evidence in Philippine Election Protests
Supreme Court ruling on ballot images as electronic evidence in election protests under RA 9369 and the Rules on Electronic Evidence.
Suffrage and Procedure: Upholding the Electorate’s Will Despite Technicalities in Election Protests
The Supreme Court ruled that votes for a nuisance candidate with a similar surname must be counted for the bona fide candidate, protecting voter intent.
Navigating Government Procurement: The Imperative of Protest Compliance in Philippine Law
Philippine Supreme Court ruling on LRA v. Lanting Security clarifies mandatory protest rules under R.A. 9184 before courts can act.
When Election Returns Override Ballots in Philippine Election Protests
Philippine Supreme Court explains when election returns may be used instead of ballots in determining election protest winners.
Due Process in Election Protests: The Importance of Timely Evidence Presentation
A Supreme Court ruling clarifies that due process in election protests means a reasonable opportunity to be heard—not unlimited time to present evidence.