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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Taxation OF Government Employee Benefits Defining Taxable Compensation VS Exempt Benefits
Mandanas Ruling: LGUs' Just Share Must Come From All National Taxes
The Supreme Court expands the base for computing LGUs' just share in national taxes, clarifying the scope of fiscal autonomy under the Constitution.
Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes
The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue taxes.
Government Employee Benefits: BIR Authority and the Limits of Compromise
The Supreme Court rules on BIR's power to tax government employee benefits and the limits of taxing allowances under RMO No. 23-2014.
Upholding Notarial Duties: Proper Identification in Legal Documents
A lawyer's notarial commission revoked and practice suspended for notarizing a deed using only a community tax certificate as identification.
Navigating Local TAX Protests THE Crucial Steps FOR A Successful Refund Claim
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
Philippine Ports Authority v. City of Davao: Jurisdiction and Forum Shopping in Real Property Tax Cases
Explains why the CTA, not the CA, has exclusive jurisdiction over real property tax appeals and why splitting remedies constitutes forum shopping.
Certiorari Denied: Exhausting Appeals Before Seeking Extraordinary Writs in Tax Disputes
Learn why the Supreme Court denied certiorari in a forfeiture case, emphasizing the need to exhaust appeals before seeking extraordinary writs.
Irrevocability in Tax Overpayments: Refund vs Carry-Over Options Explained
Understand the Supreme Court's ruling on when a tax overpayment option becomes irrevocable, and what it means for corporate taxpayers in the Philippines.
Tax Sales vs Due Process: Protecting Property Rights in the Philippines
Philippine Supreme Court ruling on tax sales, due process, and property rights protection for landowners.
Corporate Rehabilitation Tax Waivers and CTA Jurisdiction: Key Insights from Steel Corporation of the Philippi
Learn how the Supreme Court clarified CTA jurisdiction over tax waiver disputes arising from corporate rehabilitation under R.A. 10142.
Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes
The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.
Tax Refund Claims: When Remittance Proof Isn't Required for Exempt Taxpayers
Philippine Airlines' tax refund case clarifies when proof of remittance is needed and how CTA reviews administrative claims.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
VAT Refund for Tourists Upheld: Why the Supreme Court Found No Equal Protection Violation
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
State's Right to Recover Public Funds: Prescription Does Not Run Against the Government
Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.
Prescription and COA Authority Over Disbursed Public Funds: Ramiscal v. COA
The Supreme Court clarifies that the State's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.
When a Lawyer Takes Client Funds for Taxes: Lessons from Ojales v. Villahermosa
A lawyer who received P21,280 for capital gains tax and title processing but did nothing was suspended. Learn the ethical rules.
Equitable Estoppel in VAT Refund Claims: Protecting Taxpayers From Conflicting BIR Rulings
The Supreme Court shields taxpayers who relied on BIR Ruling No. DA-489-03 from premature VAT refund dismissals through equitable estoppel.
When a Tax Sale Lacks Notice: Due Process and Res Judicata in Property Auctions
A Supreme Court ruling clarifies that a tax delinquency sale without proper notice violates due process and is not barred by res judicata.