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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CTA Has Exclusive Power Over Certiorari in Local Tax Cases, SC Rules
The Supreme Court clarifies that the CTA, not the CA, has exclusive jurisdiction over certiorari petitions assailing RTC interlocutory orders in local tax cases.
Local Autonomy vs National Interest: Can Congress Override Local Taxing Power
The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.
Taxing Times: Government Instrumentalities and Real Property Tax Exemptions in the Philippines
The Supreme Court clarifies when government instrumentalities like airport authorities are exempt from local real property taxes.
Government Contracts and Procurement: Why Funding Rules and Indispensable Parties Matter
Philippine Supreme Court ruling on local government loans, procurement funding requirements, and the need to implead indispensable parties in taxpayer suits.
Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case
A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.
Expropriation: When Legal Interest and Consequential Damages Are Justified
The Supreme Court clarifies when legal interest and consequential damages apply in expropriation cases, and who pays transfer taxes.
Tax Collection: Government's Right to Collect Taxes Limited by Prescription
Supreme Court rules BIR's right to collect assessed taxes prescribes in three years; inaction bars collection.
Tax Refund Claims: Proving Excess Creditable Withholding Tax Without Quarterly ITRs
Supreme Court rules quarterly ITRs of succeeding year are not indispensable in proving excess creditable withholding tax refund claims.
Equitable Estoppel and Tax Refund Claims: Understanding the San Roque Exception
The Supreme Court clarifies when taxpayers may file judicial VAT refund claims without waiting 120 days, citing equitable estoppel.
Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law
Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.
Clarifying Deposit Substitutes: The 20-Lender Rule and Tax Implications in Bond Transactions
The Supreme Court clarifies when treasury bonds qualify as deposit substitutes subject to 20% final withholding tax, and the limits of BIR ruling retroactivity.
Equitable Estoppel in VAT Refund Claims: When Taxpayers Can Bypass the 120-Day Rule
The Supreme Court clarifies when taxpayers may file VAT refund claims with the CTA without waiting for the 120-day period.
Attorney Suspended for Misappropriating Client Funds: Upholding Trust in Legal Practice
Supreme Court suspends lawyer for three months for failing to return client funds intended for transfer taxes, reaffirming lawyers' fiduciary duties.
Tax Assessment Limits and Due Process in Withholding Tax Cases
Learn how the Supreme Court ruled on prescription periods and due process requirements in tax assessments, using the Samar-I Electric Cooperative case.
Tax Assessment Prescription: When False Returns Extend the BIR's Reach
A Supreme Court ruling explains when the BIR may assess taxes within ten years instead of three, based on false returns and substantial underdeclaration.
The 120-Day Rule and Equitable Estoppel in VAT Refund Claims
Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.
Forcible Entry and Prior Possession: When a Torrens Title Proves Possession
The Supreme Court clarifies when a Torrens title and tax declarations can establish prior physical possession in forcible entry cases.
Forcible Entry and Prior Physical Possession: When a Torrens Title Proves Possession
The Supreme Court clarifies when a Torrens title and tax declarations can establish prior physical possession in forcible entry cases.
Prescription in Tax Collection: The Imperative of Valid Waivers and Timely Action by the BIR
When the BIR fails to act on a protest or secure a valid waiver, its right to collect deficiency taxes prescribes. This case explains the rules.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
Breach of Trust Estafa and the Misappropriation of Funds Entrusted for Tax Remittance
When does a cashier's mishandling of funds amount to estafa? The Supreme Court clarifies the key distinction between material and juridical possession.
When Can RTCs Rule on the Constitutionality of Administrative Regulations?
The Supreme Court clarifies the limits of judicial review, the proper venue for tax disputes, and the tax exemption of the PEZA.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
Donor's Tax on Share Sales: Fair Market Value and Donative Intent
Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.