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Showing 1–2 of 2 articles for “tax lien”

Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law

Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.

When "As Is, Where Is" Does Not Shield a Seller: The NDC v. Madrigal Wan Hai Ruling

The Supreme Court clarifies that "as is, where is" sales only cover physical condition, not hidden legal liabilities like tax liens.