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.
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.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
When Courts Must Relax Procedural Rules: The MRT Tax Case and the Right to Present Evidence
The Supreme Court ruled that courts must liberally apply procedural rules to give litigants every opportunity to present their case on the merits.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Wage Distortion In The Philippines Understanding Collective Bargaining And Legal Remedies
Philippine Supreme Court clarifies wage distortion, collective bargaining rights, and legal remedies for employees facing demotion or illegal dismissal.