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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Exclusive Franchises and Public Utilities: Constitutional Limits in the Philippines
The Supreme Court struck down Section 47 of PD 198 as unconstitutional, reaffirming that exclusive franchises for public utilities are prohibited by the Constitution.
Toll Regulatory Powers Defining Limits In Public Private Infrastructure
Supreme Court defines TRB's franchise powers, toll regulation, and public bidding requirements in Luzon expressway cases.
Franchise TAX Exemptions Actual Payment NOT Required FOR Availment
Upholding Franchise Agreements: The Limits of Certiorari in Challenging Final Judgments
When can a party challenge a final judgment through certiorari? The Supreme Court clarifies the limits of Rule 65 petitions in franchise disputes.
Philippine Airlines TAX Exemption Upholding Franchise Rights Despite NET Losses
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.
NTC Cannot Cancel Broadcast CPCs: The Dual Franchise and License Regime Explained
The Supreme Court rules the NTC has no power to cancel broadcast licenses issued to legislative franchise holders, clarifying the dual regulatory regime.
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.
Taxing Telecommunications: No Exemption Without Explicit Grant
The Supreme Court rules that the phrase "exclusive of this franchise" in RA 7678 does not exempt Digitel's real properties from real property tax.
Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines
Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Ports Authority vs Private Operators: When Can the Government Operate Directly
Supreme Court ruling on when government agencies can operate ports without franchises, and limits on lower court injunctions.
Failure of Election and COMELEC's Power: Protecting the Voter's Franchise
The Supreme Court clarifies the limited grounds for declaring a failure of election under the Omnibus Election Code.
Piercing the Corporate Veil: When Parent Companies Can Be Held Liable for Franchise Agreements
Philippine Supreme Court ruling on when courts may disregard corporate fiction and hold companies liable for obligations of related entities.
Exclusive Franchises and Constitutional Limits: Water District Authority in the Philippines
The Supreme Court ruled Section 47 of PD 198 unconstitutional, striking down exclusive water district franchises as contrary to the Constitution.
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.
PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
When a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Franchise Tax Obligations During Suspended VAT Implementation
When the Supreme Court suspends a tax law's implementation, old tax rules continue to apply. This case explains why.
NPC Franchise Tax Case: Local Governments Can Tax Government Corporations
The Supreme Court ruled that provinces may impose franchise tax on government-owned corporations like NPC under the Local Government Code.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Real Property Tax vs Franchise Exemptions: RCPI Ruling for Telecom Firms
Supreme Court clarifies that "in lieu of all taxes" franchise clauses do not exempt telecom firms from real property tax on buildings and towers.