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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.
Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process
When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.
Local Tax Injunctions: Balancing Government Revenue and Taxpayer Rights in the Philippines
Philippine Supreme Court ruling on when courts may enjoin local tax collection, balancing government revenue needs with taxpayer rights.
Tax Assessment Validity: Balancing Revenue Collection and Taxpayer Rights in Evidence Disputes
The Supreme Court clarifies that illegally obtained documents do not automatically invalidate tax assessments, balancing BIR collection powers with taxpayer protections.
Tax Collection vs Right to Appeal: Balancing Government Power and Taxpayer Protection
Philippine Supreme Court ruling on when posting a surety bond can suspend real property tax collection and protect taxpayer rights.
Tax Refunds and Fairness: Upholding Taxpayer Rights in the Philippines
The Supreme Court reminds the BIR and tax courts that technicalities should not defeat a taxpayer's valid claim for refund.
Estate Tax Deficiency Assessments: Balancing Government Revenue and Taxpayer Rights
Philippine Supreme Court ruling clarifies when estate tax surcharges and interest apply, and how taxpayers can contest deficiency assessments.