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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Resignation Notice Period Philippines: Rules on Rendering 30 Days
Resigning in the Philippines? Learn the 30-day notice rule, employer waivers, and what you're entitled to before your last day.
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.
Prescription in Tax Assessments: Waivers Must Be Strictly Compliant for Validity
Waivers of the tax prescription period are strictly construed. Missing the BIR's date of acceptance voids them, and assessments without due dates fail.
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
Waiver Validity and Estoppel: When Taxpayers Cannot Question Defective BIR Waivers
Philippine Supreme Court ruling on defective waivers of prescription, taxpayer estoppel, and BIR assessment periods explained in plain language.
Resignation and Commission Rights: Insights From a Philippine Labor Case
A seafarer's resignation and quitclaim can bar disability claims. Learn the rules on valid waivers and company doctor assessments.
Understanding Constructive Dismissal in OFW Rape and Harassment Cases: Insights from the Supreme Court
The Supreme Court clarifies constructive dismissal for OFWs facing sexual harassment and abuse, emphasizing totality of evidence over waivers.
Ante-Nuptial Agreements and Property Waivers: The Delgado v. GQ Realty Case
The Supreme Court's ruling in Delgado v. GQ Realty clarifies how ante-nuptial agreements can waive property rights, even for assets registered under a spouse's family corporation.
Quitclaims and Illegal Dismissal: Understanding Employee Rights and Waivers in the Philippines
When is a quitclaim valid? The Supreme Court explains the rules on waivers and illegal dismissal in Vergara v. CDM Security Agency.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
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.
Contractual Waivers and Delayed Claims: Quality Disputes in Construction Agreements
Examine how the Supreme Court enforced a contractual waiver clause in a construction dispute, barring a delayed quality claim.
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.
Voluntary Resignation vs Illegal Dismissal: Protecting Overseas Filipino Workers
When is an OFW's resignation voluntary or forced? The Supreme Court clarifies the rules on quitclaims, waivers, and illegal dismissal claims.
Tax Assessment Waivers and the Statute of Limitations in the Philippines
The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.
When Waivers Fail: Prescription and Due Process in Tax Assessments
A waiver of the tax prescription period must strictly follow BIR rules; defects void it and bar assessment.
Finality of Settlements: How Quitclaims Impact Employment Disputes
Philippine Supreme Court clarifies when quitclaims are valid and binding in labor disputes, protecting employees from waivers made under duress.
Prescription in Tax Collection: The Imperative of Valid Waivers and Timely Action by the BIR
When the BIR fails to act on a protest or secure a valid waiver, its right to collect deficiency taxes prescribes. This case explains the rules.
Quitclaims and Labor Rights: Can Waivers Extinguish Employer Liability
When can a quitclaim bar an employee's labor claims? The Supreme Court explains solidary liability and waiver validity.
Quitclaims and Labor Rights: Can Waivers Extinguish Employer Liability?
When can a quitclaim bar an employee's labor claims? The Supreme Court explains solidary liability and valid waivers in Vigilla v. PCCr.
Government Liability for Lost Goods: Waivers of State Immunity in Philippine Customs Law
When can the Bureau of Customs be held liable for seized goods that disappear while in its custody? The Supreme Court explains the limits of state immunity.
When Quitclaims and Waivers Over Agrarian Land Are Void: Lessons from Lebrudo v. Loyola
Philippine Supreme Court explains when waivers over agrarian reform land are void, protecting farmer-beneficiaries from losing their awarded property.
Understanding Land Ownership Restrictions Under Philippine Agrarian Reform: The Lebrudo vs Loyola Case
The Supreme Court explains the 10-year ban on selling or transferring agrarian reform lands, and why waivers violating it are void.