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 Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability
The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.
Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority
Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.
Tax Amnesty and Criminal Immunity: What Pending DOJ Cases Mean Under RA 9480
The Supreme Court clarifies that tax amnesty under RA 9480 covers taxpayers with pending DOJ complaints, not just court cases.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
Cyber Libel Prescribes in One Year: Supreme Court Clarifies RA 10175 and RA 9480
The Supreme Court rules cyber libel prescribes in one year, not 15, and clarifies when the prescriptive period starts running.
Tax Amnesty Under RA 9480: Can It Cover Prior Tax Assessments?
The Supreme Court ruled that a taxpayer may avail of the 2007 tax amnesty under RA 9480 even with a pending assessment, settling the scope of the program.