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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Grave Misconduct of Register of Deeds: When Reliance on Documents Is Not Enough
A Register of Deeds cannot blindly rely on submitted documents. The Supreme Court explains when failure to verify tax payments amounts to grave misconduct.
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
Simulated Sales: When Continued Possession Trumps a Deed of Sale
Philippine Supreme Court ruling on simulated sales: continued possession and tax payments can nullify a deed of absolute sale.
Tax Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
Tax Refund Limitations: The One-Year Rule for Carry-Over of Excess Income Tax Payments
Philippine Supreme Court clarifies that excess income tax payments may only be carried over to the immediately succeeding taxable year under the old NIRC.
Mandamus and Bank Due Diligence in Tax Payment Mishaps
When a bank's tax payment goes astray, mandamus may not compel a treasurer to issue receipts. Learn the due diligence rule.
Use It or Lose It: Understanding Abandonment of Mining Claims in the Philippines
Learn how the Supreme Court defines abandonment of mining claims, including annual work obligations, tax payments, and the consequences of non-compliance.