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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VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception
Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.
Navigating Tax Refund Deadlines: The 120-Day Rule and Its Window Period Exception
Learn how the Supreme Court clarified the 120+30 day rule for VAT refund claims and the window period exception under BIR Ruling No. DA-489-03.
Certiorari Deadlines Strict Enforcement IN Philippine Courts
Philippine Supreme Court clarifies medical malpractice prescription and strict procedural deadlines for certiorari petitions under Rule 45.
Certiorari Deadlines Strict Compliance Required IN Philippine Courts
The Supreme Court affirms that Rule 45 petitions must strictly comply with procedural deadlines, and clarifies the elements of Section 3(e) of the Anti-Graft Law.
Negligence of Counsel: Litigants Must Still Monitor Their Cases
Supreme Court rules that a litigant cannot blame counsel's negligence for missing appeal deadlines; clients must monitor their cases.
Procedural Missteps in Philippine Civil Litigation: Lessons from Liao Senho v. Philippine Savings Bank
A Supreme Court ruling shows how missing deadlines and filing the wrong pleadings can cost a litigant the case entirely.
Strict Timelines for Appealing COA Decisions: A Guide for Public Officials
Learn how the Supreme Court upheld strict COA appeal deadlines in Paguio v. COA, and what public officials must know about finality and disallowance liability.
Understanding Finality of Audit Decisions: A Guide to Timely Appeals in Philippine Government Audits
Learn how the Supreme Court upheld COA's dismissal of PhilHealth's belated appeal, and why strict deadlines matter in government audit cases.
Timely Appeals in Philippine Courts: Lessons on Deadlines and Proof of Filing
A Supreme Court ruling on appeal deadlines, proving timely filing, and when courts may relax procedural rules for substantial justice.
Untimely Appeal: When the Supreme Court Relaxes Procedural Rules in Philippine Litigation
The Supreme Court explains when missed deadlines and defective pleadings may be excused to prevent grave injustice.
VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
When Lawyers Fall Short: Negligence and Client Funds in Philippine Legal Ethics
A Supreme Court ruling on lawyer negligence, missed deadlines, and mishandled client funds—and what it means for clients.
VAT Refund Denials Strict Compliance With Deadlines AND Documentation
Revival of Judgment: How Debtor's Actions Affect Execution Deadlines
When a judgment debtor's own actions delay execution, the five-year period to enforce a judgment by motion may be tolled.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
Certiorari Filing Deadlines: The 60-Day Rule and Grave Abuse of Discretion
A dismissed employee's appeal was wrongly rejected by the Court of Appeals before the 60-day certiorari period lapsed—what this means for litigants.
VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter
Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.
Perfecting Appeals in Election Protests: Payment Deadlines and Damage Awards
Supreme Court clarifies COMELEC appeal fee deadlines under Resolution 8486 and limits damages in election protests to actual or compensatory damages.
Untimely Appeal: The High Cost of Missed Deadlines in Labor Disputes
A missed 15-day deadline to appeal a Court of Appeals ruling proved fatal for an employer, showing why procedural rules matter.
When Court Notices Must Reach the Lawyer: Cervantes v. City Service Corporation
A Supreme Court ruling clarifies that procedural deadlines run from counsel's receipt of notice, not the client's, in NLRC cases.
Duty to Notify Insurance Beneficiary Rights and Agent Responsibilities in the Philippines
Philippine Supreme Court ruling on insurance beneficiary notification duties, agent responsibilities, and claim deadlines after the insured's death.
Untimely Filing Dooms VAT Refund Claim Navigating Jurisdictional Deadlines IN TAX Appeals
Why Deadlines Matter in Philippine Courts: Lessons from a Falsification Case
A Supreme Court ruling shows why procedural deadlines are crucial in Philippine criminal appeals and how courts review convictions.