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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Customs Post-Clearance Audit in the Philippines: How the BOC Checks Imports
A customs post-clearance audit in the Philippines lets the Bureau of Customs verify goods declarations after release. Learn how importers should prepare and respond.
BIR Letter of Authority Audit Defense in the Philippines: Know Your Rights
Received a BIR Letter of Authority? Learn how a BIR audit works, what records you must keep, and how to respond when revenue officers examine your books.
Franchise Royalty Audit in the Philippines: Reporting and VAT Rules
Understand franchise royalty audit in the Philippines, including reporting obligations, VAT treatment of royalties, and withholding rules for franchisors.
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.
Pawnshop and Remittance Compliance Under BSP Rules: A Practical Guide
Learn how BSP rules govern pawnshop and remittance compliance, from registration and reporting standards to penalties, records, and audits.
HR Legal Audit Philippines: What Employers Must Review Under the Labor Code
An HR legal audit in the Philippines helps employers check compliance with the Labor Code, from union rules to reportorial duties. Here is what to review.
BIR Letter of Authority Audit in the Philippines: Your Rights and First 30 Days
Received a BIR Letter of Authority? Learn your rights, the Single-Instance Audit Framework, and the steps to take in the first 30 days of a tax audit.
COA Audit Findings and Government Contractors in the Philippines
What COA audit findings mean for government contractors in the Philippines, including accountability rules, blacklisting risk, and the Ombudsman's role.
PAGCOR Share and Audit Fee Remittance Procedures: A Guide for Gaming Operators
Understand PAGCOR share and audit fee remittance procedures, including weekly schedules, bank accounts, penalties, and common compliance mistakes.
Navigating Government Procurement: Avoiding Liability in Disallowed Transactions
Learn how the Supreme Court held BAC members liable for flawed procurement, and how to avoid audit disallowances.
When Government Transactions Can Be Disallowed: COA's Power Explained
The Supreme Court clarifies when COA may disallow government payments and when it oversteps its audit powers in this PhilHealth case.
Supreme Court Clarifies Just Compensation Payment and COA's Role in Expropriation
Final and executory just compensation awards need no prior COA approval; payment is now subject to post-audit only.
When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations
Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.
When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits
Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Final CIAC Awards Binding on COA: Supreme Court Limits Audit Body's Review Power
Supreme Court ruling in Sunway Builders v. COA confirms COA cannot modify final CIAC arbitration awards, limiting its role to execution and payment.
SEC Accreditation of CPAs: Supreme Court Limits SEC Power Over Accountancy Practice
The Supreme Court struck down SEC rules requiring CPA accreditation for external auditors, affirming the Board of Accountancy's exclusive regulatory power.
Navigating Finality of Audit Decisions: Understanding the Doctrine of Immutability in Philippine Law
Explore the Supreme Court's ruling on COA finality, immutability of judgments, and liability of public officers for subordinates' acts.
Understanding Due Process in Government Audits: Lessons from a Landmark Philippine Supreme Court Case
Learn how the Supreme Court's ruling on an administrative case clarifies due process, misconduct, and penalties for government employees.
Understanding Solidary Liability in Audit Disallowances: Lessons from Lozada v. COA
The Supreme Court clarifies solidary liability for audit disallowances, explaining how COA may collect from any liable officer.
Understanding the Limits of Government Audit Jurisdiction: Insights from the Pagcor Case
The Supreme Court clarifies the scope of COA audit jurisdiction over government-owned or controlled corporations and their subsidiaries.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
COA Disallowances and the Limits of Audit Power Over PAGCOR Funds
The Supreme Court clarifies that COA's audit jurisdiction over PAGCOR is limited to specific funds, not all corporate expenditures.
Navigating the Limits of Government Audit Jurisdiction: Insights from the PAGCOR Case
The Supreme Court clarifies that COA's audit powers over PAGCOR are limited by its charter, excluding operating expenses from coverage.