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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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Sep 13, 2012 civil-procedure rule-38 petition-for-relief reglementary-period supreme-court tax-law

Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?

Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an