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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Tax Credit Transfers: Protecting Transferees in Good Faith and Upholding Due Process
The Supreme Court shields innocent transferees of tax credit certificates from reassessment, affirming due process in tax collection.
Third Doctor's Opinion Prevails in Seafarer Disability Claims: Clarifying Conflict Resolution Under POEA-SEC
Supreme Court clarifies that a seafarer's disability grade is determined by the company-designated physician's assessment, unless a third doctor's opinion is obtained.
Seafarers Rights: When Delayed Medical Assessment Means Total Disability
Learn how a company doctor's failure to assess a seafarer within 120 days can result in total permanent disability benefits under POEA rules.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Navigating Seafarer Disability Claims: The Primacy of the Company-Designated Physician's Assessment
When a seafarer's own doctor disagrees with the company physician, the POEA-SEC requires referral to a third doctor. Learn why.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Seafarers Disability: The 240-Day Rule and the Right to Full Benefits
The Supreme Court clarifies when a seafarer's disability is deemed permanent and total under the 240-day rule, and why a timely company-doctor assessment matters.
Seafarers' Disability Benefits: Pre-Existing Conditions and Timely Assessments
Understand when a seafarer's disability is permanent and total, and why the company doctor's timely assessment prevails.
Seafarers' Disability Claims: The Duty to Inform and the 120/240-Day Rule
The Supreme Court clarifies that a company-designated physician must actually inform the seafarer of a disability assessment; mere issuance is not enough.
Seafarers' Disability Claims: The 240-Day Rule and Premature Filing Explained
Philippine Supreme Court clarifies the 240-day rule for seafarer disability assessments, explaining when a claim becomes premature and why timing matters.
Seafarers' Rights: Establishing Work-Related Illness for Disability Benefits
SC ruling clarifies how seafarers can prove work-related illness for disability benefits, even without company physician assessment.
Seafarer Disability Claims: The 120-240 Day Rule for Medical Assessments
Understand the 120-240 day rule for company-designated physician assessments in seafarer disability claims, explained through a 2018 Supreme Court ruling.
Seafarers Disability Claims: When the Company Physician's Assessment Prevails
Learn when a company-designated physician's fit-to-work certification prevails over a seafarer's own doctor in disability claims under the POEA-SEC.
Seafarer Disability Claims: The 120-Day Rule and Timely Medical Assessment
Philippine Supreme Court clarifies the 120-day and 240-day periods for company-designated physician assessments in seafarer disability claims, and the burden on employers to justify extensions.
Protecting Seafarers: Timely Disability Assessments and Employer Duties in Maritime Law
Learn how the Supreme Court protects seafarers' disability claims when company doctors miss the 120-day assessment deadline.
Independent Judicial Assessment Required in Estafa Case Withdrawals
Supreme Court clarifies that judges must independently assess evidence before granting motions to withdraw information in estafa cases.
Seafarers' Rights: Defining Total and Permanent Disability in Maritime Employment
When a company-designated physician fails to issue a final disability assessment within 120 or 240 days, a seafarer is deemed totally and permanently disabled.
Seafarers Disability Claims: Timely Assessment and the Right to Compensation
The Supreme Court clarifies when a seafarer's disability becomes permanent and total if the company doctor fails to issue a timely assessment.
Company-Designated Physician's Fitness Declaration Prevails in Seafarer Disability Claims
Supreme Court rules company-designated physician's fit-to-work assessment binds seafarer unless properly disputed under POEA-SEC procedure.
Weighing Medical Opinions: Company Doctors vs Private Physicians in Seafarer Disability Claims
The Supreme Court clarifies when a company-designated physician's findings prevail over a private doctor's assessment in seafarer disability claims.
Seafarer Disability Claims and the 240-Day Rule: What the Supreme Court Says
Learn how the 240-day rule and medical assessments shape seafarer disability claims under Philippine law.
Tax Assessment Waivers Must Strictly Comply With BIR Rules or Prescription Applies
Learn how defective tax waivers fail to extend the BIR's three-year assessment period, from the Supreme Court's ruling in CIR v. Systems Technology Institute.
When a Late Disability Assessment Makes a Seafarer's Injury Total and Permanent
A company physician's Grade 8 assessment issued on day 163 was too late—the Supreme Court explains the 120-day rule for seafarers.
Defining the Limits of Medical Assessment Periods for Seafarer Disability Claims
The Supreme Court clarifies when a company-designated physician's delay in assessing a seafarer's disability results in permanent total disability benefits.