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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Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules
Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.
Credibility of Witnesses in Philippine Courts: Supreme Court Upholds Trial Court's Assessment in Murder Case
The Supreme Court reaffirms that trial courts' factual findings and witness credibility assessments deserve great weight, explaining why positive identification beats alibi.
Invalid Tax Assessment: Why an Affidavit for Criminal Complaint Does Not Count
The Supreme Court clarifies that a revenue officer's affidavit attached to a criminal complaint for tax evasion is not a formal assessment that can be appealed to the Court of Tax Appeals.
Invalid Tax Assessments: Why Evidence Matters in Philippine Tax Law
When can tax assessments be invalidated? The Supreme Court explains why evidence matters in Philippine tax law.
Tax Assessment Waivers: Why the BIR Commissioner's Signature Is Crucial
Philippine Supreme Court ruling on why waivers of the tax prescription period require the BIR Commissioner's signature to be valid.
Tax Assessment Deadlines: How the Supreme Court Protects Taxpayers From Belated BIR Claims
The Supreme Court ruled the BIR cannot issue deficiency assessments beyond the five-year prescriptive period, protecting taxpayers from belated claims.
When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman
Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.
Judicial Accountability: Independent Assessment of Justice Secretary's Resolutions in Philippine Courts
Philippine Supreme Court ruling on trial courts' duty to independently assess Justice Secretary's resolutions in withdrawal of criminal informations.
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.
Discharge of an Accomplice as a State Witness: Safeguarding Justice in Philippine Courts
The Supreme Court affirms that trial courts' factual findings and witness credibility assessments are conclusive unless arbitrary, in a murder conviction.
Tax Evasion vs Deficiency: When Can the Government Prosecute?
Philippine Supreme Court explains when the government can file tax evasion charges and when a final tax assessment must come first.