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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Seafarer Disability Claims: When the Company Doctor's Assessment Prevails
A look at Centennial Transmarine v. Sales on disability grading, the 120-day rule, and CBA vs POEA-SEC benefits.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Are Club Membership Fees Taxable Income? The Supreme Court Weighs In
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-able receipts.
Supreme Court: Membership Fees of Non-Profit Clubs Not Subject to Income Tax and VAT
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-liable, limiting BIR RMC No. 35-2012.
When Club Dues Are Not Income: BIR Circular Partly Invalidated
The Supreme Court ruled that membership fees and assessment dues of recreational clubs are not income or VAT receipts, partly invalidating BIR RMC No. 35-2012.
Seafarers Disability Claims: The Importance of Following Protocol and Timely Medical Assessments
A seafarer's disability claim failed because he filed suit before securing a second medical opinion. Learn the proper procedure.
Seafarers' Rights: When Late Disability Assessments Mean Total Disability Benefits
Philippine Supreme Court clarifies that a company doctor's failure to issue a timely, final disability assessment entitles seafarers to total disability benefits.
Third Doctor's Opinion: A Seafarer's Duty to Resolve Conflicting Medical Assessments in Disability Claims
Learn how the Supreme Court ruled that seafarers must follow the third-doctor procedure under the POEA-SEC before filing disability claims.
Protecting Ecology When Amended Environmental Compliance Certificates Fall Short
The Supreme Court rules that amended Environmental Compliance Certificates cannot justify tree-cutting without a proper environmental impact assessment and public participation.
Seafarer Disability Claims: The Primacy of the Company-Designated Physician's Assessment
A seafarer who abandons prescribed treatment and files a disability claim prematurely loses the right to total permanent disability benefits.
Tax Assessments and Due Process: When Can a Taxpayer Appeal to the CTA?
Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn the rules on protesting assessments.
Seafarer Disability Claims Upholding THE Company Doctors Assessment When Dispute Resolution IS Ignored
Seafarers’ Rights: Employers Must Ensure Timely Medical Assessment and Treatment
A seafarer’s disability claim cannot be defeated by an employer’s delay in authorizing needed surgery or issuing a timely medical assessment.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
When Delayed Medical Assessments Translate to Total Disability: Protecting Seafarers' Rights
A Supreme Court ruling clarifies when a company-designated physician's failure to issue a timely, final disability assessment converts a seafarer's disability to total and permanent.
Seafarers Disability Timely Assessment Determines Total VS Partial Benefits
When a company-designated physician misses the deadline for a final disability assessment, a seafarer's temporary disability becomes total and permanent by operation of law.
Tax Injunctions and Declaratory Relief: Limits on Court Authority
The Supreme Court clarifies that courts cannot enjoin tax collection and that declaratory relief is not a proper remedy to contest tax assessments.
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.
Seafarers' Disability Claims: The Binding Effect of the Company Physician's Fitness Certification
When a seafarer disagrees with the company physician's fitness assessment, the POEA-SEC requires referral to a third doctor. Skipping this step can doom a disability claim.
Due Process in Tax Assessments: BIR Must Consider Taxpayer Evidence
When BIR ignores taxpayer evidence in tax assessments, due process is violated and assessments are void. Learn from Avon case.
Due Process in Tax Assessments: When the BIR's Failure to Consider a Taxpayer's Protest Invalidates Assessment
The Supreme Court clarifies that the BIR's failure to consider a taxpayer's protest and evidence violates due process, rendering tax assessments null and void.
Procedural Lapses in Filing Fees Do Not Erase Civil Liability in Swindling Cases
Supreme Court clarifies that underpayment of docket fees based on clerk assessment does not bar recovery of damages in estafa cases.
Condominium Foreclosure: When Does a Corporation Have Authority to Foreclose?
Supreme Court clarifies when a condominium corporation may extra-judicially foreclose a unit for unpaid assessments under the Condominium Act.
Seafarer's Right to Disability Benefits: The Indefinite Assessment and the Third Doctor Rule
A seafarer who abandons treatment cannot claim permanent disability benefits. The Supreme Court explains the 120/240-day rule and the third doctor rule.