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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Seafarers Disability Timelines: 120-Day Rule for Medical Assessment and Benefits
Learn the 120-day and 240-day rules for seafarer disability assessment under Philippine law, explained through a Supreme Court ruling.
HMO VAT Assessments Void Without Letter of Authority: Medicard Case
Supreme Court voids HMO VAT assessment without Letter of Authority; only service fees, not earmarked medical funds, are taxable gross receipts.
BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process
Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.
Seafarers Disability Claims Upholding Company Doctors Assessment Absent Third Opinion
Supreme Court clarifies when a company-designated physician's disability grading prevails over a seafarer's private doctor in POEA-SEC claims.
Filing Disability Claims Early: Why Timing and the Company Doctor's Assessment Matter
A seafarer's premature disability claim fails when the company-designated physician issues a Grade 10 rating within 240 days. Learn the rules.
When BIR Assessments Become Final: Why Taxpayers Must Act on Unchallenged Notices
Understand why unchallenged BIR assessments become final and executory, and what taxpayers must do to protect their rights.
Seafarer Disability Claims: Following POEA-SEC Procedures for a Valid Assessment
The Supreme Court clarifies when a seafarer's disability claim fails: premature filing and skipping the mandatory third-doctor referral under the POEA-SEC.
Tax Assessment Falsity of Returns and the Ten-Year Prescriptive Period
When do false returns trigger the 10-year tax assessment period? The Supreme Court clarifies the rules on prescription and notice.
Production Assessment Fees: Water Districts Must Prove Harm Before Charging Deep Well Users
Water districts can't impose production fees on deep well users without a board finding of financial harm. Here's what the Supreme Court ruled.
Premature Claims and the Company Physician's Assessment in Seafarer Disability Cases
Explaining Maersk Filipinas v. Ramos on why premature disability claims fail and how the company-designated physician's assessment shapes seafarer compensation.
Defining Seafarer Disability Rights: The Limits of Medical Assessments in Maritime Law
The Supreme Court clarifies when a seafarer's disability is permanent and total, and why the company physician's assessment prevails.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Seafarers Disability Claims: Strict Adherence to POEA Contract Procedures Required
SC ruling in Calimlim v. Wallem Maritime: seafarers must follow POEA-SEC procedures, including third-doctor referral, or company physician's assessment stands.
Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step
Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.
Tax Assessments Invalid Notices and Taxpayer Due Process in the Philippines
Philippine Supreme Court ruling on invalid tax assessment notices and taxpayer due process rights explained in plain language.
When the Company Physician's Fit-to-Work Assessment Prevails in Seafarer Disability Claims
Philippine Supreme Court clarifies when a company-designated physician's fit-to-work certification outweighs a seafarer's private doctor in disability claims.
Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.
Seafarer Disability Claims: Why Timely Assessment by the Company Doctor Matters
If a company-designated doctor fails to assess a seafarer's fitness within 240 days from repatriation, the seafarer is deemed totally and permanently disabled.
Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process
When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.
Tax Refunds and Court Discretion: When Can a Taxpayer Withdraw an Appeal
The Supreme Court clarifies when a Final Decision on Disputed Assessment is void and its effect on tax assessments.
Proving Receipt of Tax Assessment Notices: CIR v. GJM Philippines
The Supreme Court clarifies that the BIR must prove a taxpayer actually received a tax assessment notice, or the assessment may be void.
Seafarer Disability Claims: Company Doctor vs. Mutually Appointed Physician
The Supreme Court ruled that a company doctor's disability assessment stands unless the seafarer questions it or seeks a mutually appointed physician's evaluation.
Premature Filing Bars Seafarers Disability Claim: POEA-SEC 240-Day Rule Explained
Filing a disability claim before the company doctor issues an assessment within 240 days can be fatal. Learn from this Supreme Court ruling.
Seafarer Disability Benefits: Duty to Comply With Treatment and the 120-Day Rule
A seafarer's failure to comply with prescribed medical treatment can justify extending the assessment period to 240 days, defeating a disability claim.