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.
Probable Cause Reassessment: When a Judge May Overturn a Prior Ruling on Arrest Warrants
A new presiding judge may reverse an earlier finding of no probable cause and order arrests, the Supreme Court ruled, clarifying the limits of judicial discretion.
Just Compensation Land Valuation Under Agrarian Reform Requires Independent Judicial Assessment
Philippine Supreme Court rules trial courts must independently determine just compensation in agrarian reform cases, not merely adopt DARAB valuations.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.
Tax Evasion vs Deficiency: When Criminal Charges Can Proceed Without Prior Assessment
Philippine Supreme Court clarifies when the BIR can file criminal tax evasion charges without a prior formal assessment, distinguishing deficiency assessments from criminal prosecution.
Tax Exemption and Real Property Assessment: What Electric Cooperatives Must Know
The Supreme Court clarifies when tax exemptions for electric cooperatives take effect and why unpaid real property taxes become final without timely protest.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.
SEC Memorandum Circulars: Publication and Filing Required for Effectivity
Supreme Court rules SEC Memorandum Circular No. 2, Series of 1994 invalid for lack of publication and filing, affecting filing fee assessments.
Medical Negligence: The Duty to Consider Existing Conditions During Treatment
Philippine Supreme Court rules on seafarer disability claims, company-designated physician assessments, and the duty to consider pre-existing conditions.
Seafarers Disability Claims: The Binding Authority of Company-Designated Physicians
Learn how Philippine courts weigh company-designated physician assessments against seafarer second opinions in disability claims, and what this means for your case.
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.
Government Immunity VS Erroneous Cost Assessment Clarifying THE States Protection IN Legal Disputes
Seafarer Disability Claims: When the Company Doctor's Fit-to-Work Assessment Prevails
Philippine Supreme Court ruling on seafarer disability claims: the company-designated physician's fit-to-work certification controls absent a third-doctor review.
Seafarers Disability Defining Permanent Disability Beyond the Company Doctor's Assessment
Supreme Court ruling on seafarer disability claims: the company doctor's assessment is not conclusive, and inability to work for over 120 days may mean permanent disability.
Water Production Assessments: When Regular Courts, Not the NWRB, Have Jurisdiction
The Supreme Court clarifies that disputes over water production assessments under PD 198 belong to regular courts, not the NWRB.
Importation Rules on Abandonment and Duty Assessment in Customs Law
Chevron v. Commissioner of Customs clarifies when imported goods are deemed abandoned and how customs duties are assessed under the TCC.
TAX Assessment Validity Strict Compliance AND Waiver Requirements
Supervision AND Regulation Fees Clarifying THE Inclusion OF Stock Dividends IN Capital Stock Assessment
Union Fund Mismanagement: Substantiation Required for Special Assessments
Philippine Supreme Court ruling on union officers' liability for unsubstantiated special assessments and litigation expenses.
Positive Identification and Witness Credibility in Murder Cases: Why Trial Court Assessment Matters
In People v. Bustamante, the Supreme Court affirmed a murder conviction, ruling that delayed witness identification and minor inconsistencies do not destroy credibility.
Seafarers Rights: Defining Permanent Disability Beyond Medical Assessments
The Supreme Court clarifies when seafarers are deemed permanently disabled under Philippine law, even without a company physician's assessment.
Independent Assessment Prevails: Dismissal Based Solely on DOJ Resolution Is Grave Abuse of Discretion
Philippine Supreme Court rules trial courts must independently assess evidence before granting motions to withdraw information, not merely adopt DOJ resolutions.
When Is a Hospital Building a Commercial Establishment? The Medical Arts Center Ruling
The Supreme Court clarifies when a hospital's medical arts center is a special property at 10% assessment, not commercial at 35%.
Tax Assessments and the Imperative of Timely Protests in Philippine Law
Learn how the Supreme Court ruled on tax assessment finality and why timely protests are crucial for taxpayers in the Philippines.