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 13 of 3 articles for tax delinquency

Tax Delinquency Sales: Why Notice to the Registered Owner Matters

The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.

Forcing Title Surrender After a Property Sale: What the Law Says

Learn when courts can compel a certificate of title's surrender under the Property Registration Decree, and the key difference between its relevant provisions.

Condonation Doctrine: Limits on Administrative Liability for Re-elected Officials

The Supreme Court clarifies the condonation doctrine's scope, applying it only to elected officials re-elected before April 12, 2016.