Christmas is just around the corner, and people are busy buying gifts for their loved ones and godchildren, among others. Those who missed the 11.11 sales are probably looking forward to the 12.12 ...

THE Supreme Court ruled that the prescriptive period — or the time limit for prosecuting crimes — ceases to run once a complaint was filed before the Department of Justice (DOJ), not when the case was ...

The Supreme Court (SC) said Friday it has ruled that the time limit or prescriptive period for prosecuting crimes stops once a complaint is filed with the Department of Justice (DOJ) and not when the ...

At the core of the Commissioner of Internal Revenue’s power is to make tax assessments that enforce the correct payment of taxes. Nonetheless, while tax assessments are presumed to be correct and ...

For too long a time, there existed two opposing views in the interpretation of Section 222(a) of the Tax Code. The said provision lists the exceptions to the three-year period of limitation of ...

In Causing v. People (Oct. 11, 2023), the Supreme Court (Third Division) said that cyberlibel prescribes in one year, not in 15 years. Based on this one-year prescriptive period, may Maria Ressa be ...

IF there is one thing that taxpayers would like to avoid receiving from the Bureau of Internal Revenue (BIR), it is definitely a letter of assessment, which signifies that the taxpayer is subject to a ...

2. Before we delve into prescriptive easements, we must consider what an easement is. Broadly speaking, an easement is a property right granted to the owner of one property (“the dominant tenement”) ...