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 1–3 of 3 articles for “tax compromise”

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Jul 28, 2020 tax compromise bureau of internal revenue national internal revenue code court of tax appeals deficiency tax tax settlement

Understanding Tax Compromise Agreements: Validity and Implications for Taxpayers

The Supreme Court affirms the validity of tax compromise agreements under the NIRC, protecting good-faith settlements with the BIR.

Aug 22, 2006 tax law set-off tax refund documentary stamp tax compromise agreement bir

Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law

Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.

Jul 10, 1998 criminal procedure motion to quash certiorari sandiganbayan anti-graft law double jeopardy

Motion to Quash Denied: Navigating Criminal Procedure and Your Rights in the Philippines

Learn when a motion to quash can be denied, the limits of certiorari, and your rights in Philippine criminal procedure.