Commercial and Taxation Laws › Taxation Law › Tax Remedies

1. General Concepts

Doctrine of Immutability of Judgment and Nunc Pro Tunc Orders

Under the doctrine of immutability of judgment, a decision that has acquired finality becomes immutable and unalterable1. As expounded in Far East Bank and Trust Company v. Philippine Deposit Insurance Corporation, G.R. No. 172983, 9 June 2026, such an unalterable decision may no longer be modified in any respect, even if the proposed modification is intended to correct erroneous conclusions of fact and law1.

With respect to modifying or clarifying judgment records, the entry of a nunc pro tunc order requires that the record present visible data of the matter sought to be supplied1. According to Far East Bank and Trust Company, this exception applies only when the omitted part constitutes a necessary, inevitable, and ordinary consequence of what appears on record1.

Authorities

  • Far East Bank and Trust Company v. Philippine Deposit Insurance Corporation, G.R. No. 172983, 22 July 2015
  • Far East Bank v. Philippine Deposit Insurance Corporation, G.R. No. 172983, 9 June 2026