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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Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
Wage Order Exemptions: Balancing Regional Flexibility and National Standards
The Supreme Court affirms regional wage boards' power to grant exemptions, provided NWPC review and approval are secured.
Real Property Tax on Franchise Holders: When Tax Exemptions Apply
Supreme Court rules on real property tax exemptions for franchise holders, explaining what "exclusive of this franchise" means under RA 7678.
PAGCOR's Evolving Tax Status: Navigating Exemptions and Constitutional Limits
The Supreme Court clarifies PAGCOR's tax liability under RA 9337—subject to income tax but exempt from VAT.
Protecting Your Property: Understanding Sheriffs Authority and Preventing Wrongful Levy in the Philippines
Learn how Philippine law protects property from wrongful levy, using the PFDA case to explain exemptions and legal remedies.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Contractual Obligations Upholding Interest Rates AND Attorneys Fees IN Commercial Agreements
Mining firm's sand and gravel extraction taxed despite mining lease; SC clarifies permit exemptions and tax liability.
Cooperative Fees Supreme Court Limits Exemptions In Foreclosure Proceedings
Supreme Court clarifies that cooperatives' exemption from court fees under the Cooperative Code does not apply to extrajudicial foreclosure petitions.
Franchise TAX Exemptions Actual Payment NOT Required FOR Availment
Indigency Status Corporations Cannot Claim FEE Exemption Despite Aiding THE Poor
Philippine Supreme Court rules corporations cannot claim indigent litigant fee exemptions, even when serving the poor. Learn the legal basis.
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Who Pays Real Property Tax When a Government Corporation Assumes a Private Firm's Tax Liability?
The Supreme Court rules on whether NPC can claim tax exemptions for a power plant it does not own or use under a BOT agreement.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained
The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.
Protecting THE Family Home Clarifying Exemptions From Execution Under THE Family Code
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Tax Exemption and Real Property Assessment: What Electric Cooperatives Must Know
The Supreme Court clarifies when tax exemptions for electric cooperatives take effect and why unpaid real property taxes become final without timely protest.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.
Navigating TAX Exemptions THE Fine Line Between National AND Local Levies
Agrarian Reform: When Courts Can Interfere With DAR's Discretion
Explains when courts may review DAR decisions in agrarian reform cases, using a 2008 Supreme Court ruling on CARP exemptions.
Family Home vs Co-Ownership: Balancing Heirs' Rights in Property Partition
When heirs dispute partition, the family home enjoys special protection. Learn how Philippine law balances co-ownership rights with family home exemptions.
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Winning Your Land Dispute: Why Clear Titles and Legal Standing Matter in Philippine Property Law
Learn how the Supreme Court's ruling on legal standing and CARP exemptions affects land disputes, property titles, and farmer-beneficiary rights in the Philippines.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.