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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Sep 10, 2001 estate tax surcharge interest nirc deficiency assessment bir

Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC

Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.

Sep 10, 2001 estate tax deficiency assessment bir taxpayer rights surcharge interest

Estate Tax Deficiency Assessments: Balancing Government Revenue and Taxpayer Rights

Philippine Supreme Court ruling clarifies when estate tax surcharges and interest apply, and how taxpayers can contest deficiency assessments.