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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Court of Tax Appeals Appeal Procedure in the Philippines: Step-by-Step Guide
How to appeal to the Court of Tax Appeals in the Philippines: who may appeal, the 30-day deadline, the petition for review, and CTA en banc review.
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.
Forum Shopping in Tax Appeals: When Multiple Petitions Lead to Dismissal
Learn how the Supreme Court ruled on forum shopping in tax appeals, and why only one of two CIR petitions was dismissed.
Tax Exemption Challenges and the CTA's Exclusive Jurisdiction Over BIR Issuances
Learn why the Court of Tax Appeals, not regional trial courts, has exclusive jurisdiction over tax exemption cases and BIR revenue issuances.
When Technicalities Yield to Justice: Procedural Lapses in Tax Appeals
The Supreme Court reminds the CTA that procedural rules must serve justice, not defeat it, in tax disputes.
Philippine Ports Authority v. City of Davao: Jurisdiction and Forum Shopping in Real Property Tax Cases
Explains why the CTA, not the CA, has exclusive jurisdiction over real property tax appeals and why splitting remedies constitutes forum shopping.
Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes
The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.
Jurisdiction Over Annulment OF Judgments Defining THE Boundaries OF THE Court OF TAX Appeals Authority
Tax Suspension Bonds: When the CTA Must Hear the Taxpayer First
The Supreme Court clarifies when the Court of Tax Appeals may require a bond to suspend tax collection, and why a preliminary hearing is essential.
Untimely Filing Dooms VAT Refund Claim Navigating Jurisdictional Deadlines IN TAX Appeals
Navigating Appeals Jurisdiction of the Court of Tax Appeals in Collection Cases
A Supreme Court ruling clarifies that the CTA has exclusive appellate jurisdiction over tax collection cases, and wrong appeals must be dismissed.
CTA Jurisdiction Over Local Tax Disputes: The City of Manila v. Grecia-Cuerdo Ruling
The Supreme Court clarifies that the Court of Tax Appeals has jurisdiction over certiorari petitions questioning RTC interlocutory orders in local tax cases.
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
Upholding Timeliness in Tax Appeals: The Significance of Adhering to Statutory Deadlines
Learn how the Supreme Court reinforced strict compliance with statutory deadlines in tax appeals and why missing them can be fatal.
Taxation Within Special Economic Zones Defining THE Jurisdiction Between Regular Courts AND THE Court OF TAX Appeals
Upgrading Judicial Positions: Fair Compensation and Hierarchy in Philippine Courts
The Supreme Court grants salary upgrading for Court of Tax Appeals division chiefs to ensure equal pay and maintain judicial hierarchy.
Invalid Tax Assessment: Why an Affidavit for Criminal Complaint Does Not Count
The Supreme Court clarifies that a revenue officer's affidavit attached to a criminal complaint for tax evasion is not a formal assessment that can be appealed to the Court of Tax Appeals.