Legal Insights

Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines

The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.

UP Tax Exemption: Balancing Public Benefit and Local Revenue

Supreme Court rules UP exempt from real property tax on land leased to Ayala Land under RA 9500, balancing public benefit and local revenue.

Minimum Wage Law Exemption: Employers Must Apply and Prove Payment

Employers cannot claim minimum wage exemption without applying to the Regional Board; payrolls must be original to prove payment.

Misrepresenting MCLE Compliance: Supreme Court Suspends Lawyer for Three Years

The Supreme Court suspended a lawyer for three years for falsely claiming MCLE exemptions in court pleadings, reinforcing ethical duties.

NPC's Real Property Tax Exemption Claim Fails: Ownership and Actual Use Matter

Supreme Court rules NPC cannot claim real property tax exemption for BOT power plant facilities it neither owns nor actually uses.

Tax Exemption for Coal Operators: Interpreting Special Laws and VAT Obligations

The Supreme Court affirms Semirara Mining's VAT exemption under PD 972, clarifying how special laws interact with the NIRC.

VAT Exemption for Agricultural Cooperatives: Protecting Farmers' Collective Interests

The Supreme Court affirms VAT exemption for agricultural cooperatives, protecting farmers' collective interests in sugar production and sales.

Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses

Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.

Extraordinary Diligence: Carrier Liability for Misdelivered Goods

When a courier delivers to the wrong person, the shipment is legally "lost." The Supreme Court explains carrier liability and the limits of air waybill exemptions.

Family Home Exemption Claim Must Be Proven, Not Just Asserted

A bare claim that property is a family home cannot stop execution of a final judgment. The claimant must prove it.

Insanity Defense Clear Proof Required For Exemption From Criminal Liability In The Philippines

Philippine Supreme Court clarifies that the insanity defense requires clear and convincing proof of cognitive impairment at the time of the crime.

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.

Tax Assumption vs. Tax Exemption: Who Pays When International Agreements Are Involved

The Supreme Court clarifies the difference between tax assumption and tax exemption in Mitsubishi Corporation v. CIR, and who bears the tax burden.

Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief

The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.

PAL Franchise Tax Exemption Survives Later Tax Laws: Supreme Court Ruling

The Supreme Court affirms PAL's excise tax exemption under PD 1590 despite RA 9334 and RA 9337 amendments.

Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation

The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.

Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step

Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.

Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869

The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.

BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM

The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.

Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds

The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.

Mergers and Documentary Stamp Tax: Clarifying Tax Exemptions for Corporate Restructuring

Supreme Court clarifies that real property transfers pursuant to a merger are not subject to documentary stamp tax under the NIRC.

Family Home Exemptions, Res Judicata, and Execution Sales Under the Family Code

Supreme Court clarifies when a family home may be sold on execution and how res judicata bars relitigating its value.

PAL Tax Exemption: Special Franchise Law Prevails Over General Tax Code

Supreme Court affirms PAL's tax exemption on commissary imports, ruling special franchise law P.D. 1590 prevails over general tax code R.A. 9334.

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.