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 collection”

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Nov 12, 2023 tax evasion civil liability tax assessment court of tax appeals bir criminal law

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.

Oct 3, 2022 letter of authority tax assessment bir national internal revenue code tax audit cta

Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling

Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.

Mar 29, 2022 tax law prescription bir collection deficiency tax court of tax appeals nirc

Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period

Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.

Mar 23, 2022 real property tax beneficial use local government code tax exemption government property

Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land

When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.

Feb 15, 2021 tax refund excise tax prescriptive period bureau of customs court of tax appeals administrative law

Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines

Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.

Oct 10, 2017 prescription commission on audit public funds notice of disallowance government recovery administrative law

State's Right to Recover Public Funds: Prescription Does Not Run Against the Government

Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.

Jun 16, 2015 local autonomy taxation amusement tax local government fiscal autonomy constitution

Local Autonomy vs National Interest: Can Congress Override Local Taxing Power

The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.

Jul 23, 2014 malversation falsification public officers revised penal code criminal law bir

Malversation Through Falsification: Upholding Accountability in Philippine Public Office

A BIR agent's conviction for malversation through falsification shows how Philippine courts penalize public fund misappropriation and enforce restitution.

Nov 16, 2011 malversation public funds revised penal code accountable officer criminal law supreme court

Accountability in Public Office: Understanding Malversation of Public Funds in the Philippines

The Supreme Court explains the elements of malversation of public funds and why restitution does not erase criminal liability for accountable officers.

Jul 6, 2007 tax law local taxation ordinance publication local government code tax collection

Publication Requirement for Tax Ordinances: A Prerequisite to Enforceability

Philippine Supreme Court clarifies that publication of local tax ordinances is a condition precedent to their enforceability and collection.