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.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
Barangay Boundary Disputes: Why Cadastral Maps Beat Tax Records
In boundary disputes between barangays, the Supreme Court gives greater weight to cadastral maps approved by the Director of Lands than to tax declarations.