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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How to Conduct a Privacy Impact Assessment in the Philippines
Learn how to conduct a privacy impact assessment in the Philippines under the Data Privacy Act and its IRR, from risk mapping to safeguards.
Privacy Impact Assessment in the Philippines: When It's Required
Learn when a Privacy Impact Assessment (PIA) is required in the Philippines under the Data Privacy Act of 2012 and its IRR.
AML Compliance Program in the Philippines: What the Law Requires
Building an anti-money laundering compliance program in the Philippines? Learn the required MLPP, risk assessment, and due diligence rules.
Real Property Tax on Factories in the Philippines: How Assessment Works
How real property tax applies to factories in the Philippines, including machinery, depreciation, assessment levels, and the SMV under RA 12001.
Real Property Tax in the Philippines: What Manufacturers Should Know Under RA 12001
Real property tax in the Philippines for manufacturers turns on market value, assessment levels, and machinery rules under RA 12001 and the Local Government Code.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Transfer Pricing Audit in the Philippines: How the BIR Reviews Related-Party Transactions
A transfer pricing audit in the Philippines begins with BIR risk assessment of related-party transactions. Learn the rules, thresholds, and taxpayer defenses.
Customs Protest and Duty Refund in the Philippines: How to Dispute an Assessment
Learn how to file a customs protest and claim a duty refund in the Philippines under the CMTA, including the 15-day appeal period and where to file.
Managing a Litigation Portfolio in the Philippines: A Practical Guide for Companies
Learn how Philippine companies manage a litigation portfolio, from early case assessment to arbitration, mediation, and settlement under RA 9285.
BIR Final Assessment Notice Protest in the Philippines: Step-by-Step
Received a BIR Final Assessment Notice? Learn the protest options and deadlines under Philippine tax rules, and how to dispute a deficiency tax assessment.
Anti-Money Laundering Rules for Gaming Operators in the Philippines
Anti-money laundering rules for gaming operators in the Philippines: AMLC registration, risk assessment, compliance officer, and MTPP requirements.
When an Interim Medical Assessment Is Not Enough: Seafarer Wins Full Disability Benefits
A company doctor's interim disability rating cannot cut off a seafarer's treatment or benefits. The Supreme Court explains why.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
Seafarer Disability Benefits: When a Late or Vague Medical Assessment Means Automatic Total Disability
A Supreme Court ruling clarifies when a company-designated physician's incomplete or late medical assessment entitles a seafarer to permanent total disability benefits.
Seafarer Disability Claims Understanding Valid Medical Assessments AND Your Rights
The Supreme Court clarifies what makes a company-designated physician's medical assessment valid in seafarer disability claims, protecting seafarer rights.
Seafarer Disability Claims: Why Medical Assessment and Timelines Matter
Philippine Supreme Court clarifies when seafarers may claim total permanent disability benefits and why medical assessment timelines are critical.
Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions
Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Psychological Incapacity and Expert Testimony: What Zamora v. Zamora Means for Nullity Cases
The Supreme Court clarifies that a psychological assessment report is not indispensable in nullity cases—totality of evidence is what matters.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Due Process in Tax Assessments: When BIR Service of Notices Fails
Supreme Court voids BIR deficiency assessments served on unauthorized persons, stressing strict due process rules in tax collection.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.