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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The Indefinite Assessment Seafarers Right To Disability Benefits Under Philippine LAW
Philippine Supreme Court clarifies seafarers' disability benefits when company doctors fail to issue timely final assessments.
Seafarers Disability Benefits: Why Timely Medical Assessments Matter
The Supreme Court clarifies that a company-designated physician's failure to issue a final disability assessment within 120/240 days makes a seafarer's disability total and permanent.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Due Process in Tax Assessments: Strict Adherence to Notice Requirements
The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.
When a Company Doctor's Silence Ends a Seafarer's Claim: The Lingering Duty to Assess
A company-designated physician's failure to issue a final disability assessment within 240 days makes a seafarer's disability total and permanent by operation of law.
Seafarers Disability Accident CBA Benefits and Employer Obligations in Maritime Employment
When a CBA governs seafarer disability, its better benefits prevail over the POEA-SEC, and employers must timely issue final medical assessments.
Abandonment of Medical Treatment Impact on Seafarer Disability Claims
How a company doctor's failure to issue a timely disability assessment affects a seafarer's claim for total and permanent disability benefits.
Taxpayers May Await Commissioner's Decision Before Appealing BIR Assessments to CTA
Supreme Court clarifies taxpayers may await the Commissioner's ruling on a protested BIR assessment before filing an appeal with the Court of Tax Appeals.
Untimely Medical Assessments Protecting Seafarers Rights TO Disability Benefits
When company doctors miss the deadline for a final assessment, a seafarer's disability is deemed permanent and total.
Navigating Seafarer Disability Claims THE Importance OF Timely Medical Assessments 2
Seafarers' Total Disability: The 120-Day Rule and Duty to Refer to a Third Doctor
When a company doctor's assessment lapses beyond 120 days without valid final grading, a seafarer may claim total permanent disability.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
When Health Declares Unfit Seafarers Right TO Disability Benefits Beyond THE 240 Day Limit
Understand when a seafarer's disability becomes total and permanent under Philippine law, even beyond the 240-day medical assessment period.
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.
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.
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.
Upholding Seafarer Rights: Employers Must Issue Clear Disability Assessment
Supreme Court rules a company doctor's vague medical report cannot defeat a seafarer's claim for total and permanent disability benefits.
Writ of Kalikasan and Environmental Permits: PTK2 H2O Corp. v. Court of Appeals
The Supreme Court affirms the writ of kalikasan, applying the precautionary principle and upholding the revocation of water permits and ECCs issued without proper environmental assessment.
Protecting the Environment: The Writ of Kalikasan and Environmental Impact Assessments
The Supreme Court explains how the writ of kalikasan protects the right to a balanced ecology and why Environmental Impact Statements are crucial.
Seafarers' Rights: Defining Maximum Medical Improvement in Disability Claims
Supreme Court clarifies that "maximum medical improvement" alone is not a valid disability assessment, entitling seafarer to permanent total disability benefits.
Due Process in Local Tax Assessments: Lessons from the National Power Corporation Case
The Supreme Court clarifies that local governments must observe due process in tax assessments, as shown in the National Power Corporation case.
Seafarers Disability THE Imperative OF Timely Medical Assessments IN Maritime Employment
Seafarer Disability Benefits: Why Final Medical Assessments Matter
Understand why the Supreme Court denied permanent total disability benefits to a seafarer who filed his claim before the company doctor issued a final assessment.
Navigating Tax Assessments: The Critical Role of Due Process and Timely Notices
A taxpayer's right to due process in tax assessments, explained through a Supreme Court ruling on prescribed notices and void assessments.