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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Understanding the Statute of Limitations in Public Officials' Financial Disclosure Violations
The Supreme Court clarifies when prescription runs for SALN violations under RA 6713 and RA 3019, and what constitutes concealment.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Tax Assessment Waivers and the Statute of Limitations in the Philippines
The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.
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.
Untimely Action Statute OF Limitations Bars Revival OF Stale Judgment
Behest Loans and the Statute of Limitations: When Does the Clock Start Ticking
The Supreme Court clarifies when the prescriptive period for behest loan offenses begins, and what evidence is needed to prove them.
Tax Assessment Validity: Strict Requirements for Waivers of the Statute of Limitations
Philippine Journalists, Inc. v. CIR clarifies that waivers of the tax prescription period must strictly comply with BIR regulations to be valid.
Escheat Proceedings and the 5-Year Limit on Claiming Property After State Intervention
Philippine Supreme Court ruling on the 5-year statute of limitations for claiming property after escheat proceedings, explained in plain language.
Unmasking Corruption: Statute of Limitations and the Discovery Rule in Graft Cases
When does the 15-year prescription period for graft cases begin? The Supreme Court explains the discovery rule for behest loans.
Statute of Limitations in Philippine Contract Law: The 10-Year Rule for Written Contracts
Learn the 10-year prescriptive period for written contracts in the Philippines, when it starts, and how the Supreme Court applied it in a stock pledge dispute.