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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Seafarers Disability Upholding Seafarer Rights Beyond Company Physician Assessments
Deadline Is King: Perfecting Your Real Property Tax Appeal in the Philippines
Learn why filing a motion for reconsideration with the assessor won't stop the 60-day clock for appealing to the Local Board of Assessment Appeals.
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
TAX Assessment Deadlines When Failure TO Prove Notice Means NO TAX DUE
Condominium Assessments: Lien Enforcement and Priority in the Philippines
Learn how condominium assessment liens work in the Philippines, including registration requirements, priority rules, and enforcement limits under the Condominium Act.
Seafarer Disability Claims: Fit for Duty Assessments and Quitclaims in the Philippines
Philippine Supreme Court ruling on seafarer disability claims, fit for duty assessments by company-designated physicians, and validity of quitclaims.
Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect
A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines
The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.
Tax Assessments and Double Jeopardy: Guarding Against Erroneous Government Actions
The Supreme Court clarifies the limits of double jeopardy protection in tax assessments, ensuring fair treatment for taxpayers facing repeated government actions.
Due Process in Administrative Cases: Independent Assessment Before Dismissal
Philippine Supreme Court ruling on administrative due process: disciplining authorities must independently assess facts and law before imposing dismissal.
Tax Assessment Validity: Strict Requirements for Waivers of the Statute of Limitations
Philippine Journalists, Inc. v. CIR clarifies that waivers of the tax prescription period must strictly comply with BIR regulations to be valid.
Challenging Search Warrants: The Judge's Personal Assessment Requirement
Learn how the Supreme Court requires judges to personally examine complainants and witnesses before issuing search warrants, and why this protects citizens' rights.
When Tax Assessments Become Final: Lessons from MERALCO's Garnishment Case
MERALCO's failed challenge to Muntinlupa's deficiency real property tax assessments shows why taxpayers must act promptly on tax notices.
TAX Assessment Validity Improperly Addressed Notices AND Corporate TAX Liabilities
Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law
A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.
Tax Assessment vs Collection Notices: Due Process in Real Property Tax Disputes
Supreme Court clarifies the vital distinction between tax assessment and collection notices, and what this means for taxpayers' remedies.
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.
Seafarers Disability Claims: Substantial Compliance and Employer Duty to Assess Fitness
Philippine Supreme Court ruling on seafarers' disability benefits, substantial compliance with POEA contract, and employer responsibility in fitness assessment.
Credibility of Rape Victim Testimony: Why Trial Courts Hold Decisive Power in Philippine Law
The Supreme Court affirms that trial courts' assessment of rape victim credibility is given great weight, absent any clear error or arbitrariness.
The Weight of Witness Testimony: Why Trial Courts Hold the Key in Philippine Parricide Cases
A look at People v. Villarez, explaining why appellate courts defer to trial courts' assessment of witness credibility in parricide cases.
Limits of Certiorari in Appealing Police Misconduct Decisions in the Philippines
Philippine Supreme Court clarifies when certiorari may review police misconduct rulings, emphasizing factual findings and credibility assessments.
Finality of Tax Assessments: Timeliness, Gross Receipts, and the Security Guard Case
A look at Protector's Services v. CIR on tax assessment finality, prescriptive periods, and what counts as gross receipts.