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.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Understanding the Timely Filing of Appeals: A Crucial Lesson From Philippine Land Disputes
The Supreme Court clarifies the 30-day appeal period in tax disputes, using a land dispute analogy to explain finality and jurisdiction.
Navigating Tax Law Conflicts: Understanding the Jurisdictional Limits of Courts in Tax Disputes
The Supreme Court clarifies the boundaries of judicial review in tax cases, emphasizing that courts cannot substitute their judgment for that of tax authorities.
Real Property Tax Disputes: Location, Titles, and Escrow When LGUs Compete
When two LGUs claim the same property for real estate tax, who gets paid? The Supreme Court's answer in Municipality of Cainta v. Spouses Braña.
Security of Tenure vs Qualification Standards Resolving Employment Disputes in Philippine Higher Education
Supreme Court clarifies retirement age rules, security of tenure, and CBA benefits for managerial employees in Philippine schools.
Attorney Disbarment for Willful Disobedience Upholding Court Authority in the Philippines
Learn how the Supreme Court disciplines lawyers for willful disobedience, protecting court authority and the integrity of the legal profession.
Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes
Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
Missed Deadlines Dismissed Cases Understanding Failure TO Prosecute IN Philippine Courts
Understand how Philippine courts handle failure to prosecute and missed deadlines, and why procedural rules may be relaxed in labor cases.
Taxpayers Beware: Exhaust Administrative Remedies Before Appealing Property Tax Disputes to Courts
Philippine Supreme Court clarifies that property tax disputes must first go through administrative remedies before courts can intervene.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Optional Retirement and Illegal Dismissal: The Ondevilla Case on Security of Tenure
The Supreme Court clarifies when an employee's early retirement is voluntary, and the rights of illegally dismissed employees who reach compulsory retirement age.
Dismissed for Delay? Understanding Due Diligence in Philippine Court Cases
Learn how the Supreme Court handles procedural delays and due diligence in labor cases, using a recent illegal dismissal ruling as a guide.
Management Prerogative in Reorganization: Upholding Business Needs in Philippine Labor Law
The Supreme Court clarifies when demotions during corporate reorganization are valid and when they constitute illegal dismissal under Philippine labor law.
Illegal Dismissal and Early Retirement: Protecting Employees from Unjust Termination
The Supreme Court clarifies when a demotion becomes illegal dismissal and the rules on optional retirement under Philippine labor law.