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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Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
Corporate Rehabilitation Tax Waivers and CTA Jurisdiction: Key Insights from Steel Corporation of the Philippi
Learn how the Supreme Court clarified CTA jurisdiction over tax waiver disputes arising from corporate rehabilitation under R.A. 10142.
Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes
The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.
Tax Assessment Waivers Must Strictly Comply With BIR Rules or Prescription Applies
Learn how defective tax waivers fail to extend the BIR's three-year assessment period, from the Supreme Court's ruling in CIR v. Systems Technology Institute.
Tax Waivers and Faulty Agreements: When Buyers and Sellers Are Bound by Law
A Supreme Court ruling clarifies when a developer's unauthorized sale still binds a property owner, and why final judgments are immutable.