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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Company Doctor's Assessment Upheld in Seafarer Disability Claims
The Supreme Court ruled that a seafarer who fails to refer conflicting medical findings to a third doctor is bound by the company-designated physician's disability rating.
Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims
The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.
Seafarers Disability Timely Assessment IS KEY To Benefits Entitlement
A seafarer's disability claim hinges on the company doctor's timely assessment. Learn the 120/240-day rule from a Supreme Court case.
Pay Under Protest Before Contesting Real Property Tax Assessments
A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
The Court's Duty of Independent Assessment in Dismissing Criminal Cases
When prosecutors move to withdraw an Information, trial courts must independently assess the merits—not just perfunctorily deny the motion.
Protecting Seafarers: Upholding Disability Claims Despite Company Doctor's Assessment
Supreme Court rules seafarers can dispute company-designated physician's fitness assessment with independent medical evidence, protecting their disability claims.
Seafarers Disability Claims Upholding Company Physician Assessments IN THE Absence OF Clear Contradictory Evidence
Tax Amnesty Under RA 9480: Can It Cover Prior Tax Assessments?
The Supreme Court ruled that a taxpayer may avail of the 2007 tax amnesty under RA 9480 even with a pending assessment, settling the scope of the program.
Seafarers Disability Claims Upholding Timely Medical Assessments FOR Fair Compensation
Defining Disability for Seafarers: Why Timely Medical Assessment Matters
A Supreme Court ruling clarifies when a seafarer's disability becomes permanent, and why abandoning treatment can jeopardize a claim for full disability benefits.
Navigating Tax Disputes: The Proper Legal Remedy for Assessment Protests in the Philippines
Learn the correct legal remedy when protesting a local business tax assessment, based on a Supreme Court ruling on the Local Government Code.
Balancing Development and Ecology: The Imperative of Environmental Impact Assessments in Reclamation Projects
The Supreme Court underscores the mandatory nature of environmental impact assessments and consultations in reclamation projects, balancing development with ecological protection.
Seafarer Disability Claims: The 240-Day Rule and Company-Designated Physicians
Philippine Supreme Court clarifies the 240-day rule on seafarer disability claims and the binding weight of company-designated physician assessments.
Company Doctor's Assessment Prevails in Seafarer Disability Claims: Ison v. Crewserve
SC rules company-designated physician's fit-to-work assessment prevails over belated, unsupported certifications from seafarer's own doctors in disability claims.
Credibility of Victim Testimony in Rape Cases: Philippine Jurisprudence Analysis
Philippine Supreme Court ruling on victim testimony credibility in rape cases, examining evidentiary standards and witness assessment principles.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Seafarer Disability Benefits: Company Doctor's Assessment Prevails Without Substantial Evidence
Supreme Court rules seafarer's brief psychotic disorder not work-related; company-designated physician's assessment prevails absent substantial evidence of work causation.
Rape Conviction Upheld: Mental Retardation and the Assessment of Force and Consent
A Supreme Court ruling explains why a rape charge built on force and intimidation does not require the victim's mental retardation to be alleged in the information.
Seafarers Disability Claims: Timely Medical Assessment and Permanent Disability
Philippine Supreme Court ruling on seafarer disability claims, the role of company-designated physicians, and the importance of timely medical assessment.
Tax Assessments: Strict Compliance With Waiver Requirements Protects Taxpayers
Waivers extending the tax assessment period must strictly follow BIR rules. Learn how defects invalidate waivers and protect taxpayers from late assessments.
When Pawnshops Were Exempt From VAT: TFS, Inc. v. CIR
A 2010 Supreme Court ruling cancelled a pawnshop's deficiency VAT assessment and relaxed procedural rules to prevent unjust enrichment.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Judges Must Independently Assess Withdrawal of Criminal Informations
Learn the Supreme Court's rule on withdrawal of criminal informations and the judge's duty of independent assessment before approving dismissal.