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.

Showing 1–10 of 10 articles for “tax appeals”

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Jun 20, 2022 tax law bir assessments court of tax appeals commissioner of internal revenue tax protest administrative law

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.

Feb 10, 2020 tax law procedure court of tax appeals rule 45 substantial justice

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.

Jun 6, 2018 real property tax court of tax appeals jurisdiction forum shopping local taxation philippine ports authority

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.

Jun 20, 2016 tax law court of tax appeals tax collection surety bond due process

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.

Jun 17, 2015 court of tax appeals jurisdiction tax collection appeals bureau of customs procedural rules

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.

Feb 4, 2014 court of tax appeals local taxation jurisdiction certiorari city of manila tax refund

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.

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

Jan 21, 2010 tax appeals statutory deadlines supreme court philippine tax law bir court of tax appeals

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.

Sep 29, 2000 labor-law judicial-compensation salary-upgrading court-of-tax-appeals equal-pay position-classification

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.

Jun 29, 1999 tax assessment criminal complaint tax evasion court of tax appeals due process bir

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.