Legal Insights

Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments

Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.

Real Property Tax: What Counts as Pollution Control Equipment for Exemption

The Supreme Court clarifies when pollution control structures qualify for real property tax exemption under the Local Government Code.

Cityhood Denied: How Income Requirements Protect Local Governments

The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement of uniform criteria in the Local Government Code.

Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales

Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.

Binding Amicable Settlements: Understanding Repudiation in Barangay Justice

When is a barangay amicable settlement binding? The Supreme Court explains repudiation rules under the Local Government Code.

Boundary Disputes Between Municipalities: Who Has Jurisdiction?

The Supreme Court clarifies which body—the Sangguniang Panlalawigan or the courts—has jurisdiction over municipal boundary disputes under the Local Government Code.

Barangay Official Removal: Due Process and Immediate Execution Under the Local Government Code

Learn how the Supreme Court clarified that decisions removing barangay officials are immediately executory, despite the right to appeal.

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.

Local Autonomy Prevails Defining Boundary Disputes Between Municipalities AND Highly Urbanized Cities

Supreme Court ruling clarifies that COSLAP lacks jurisdiction over LGU boundary disputes, which belong to sanggunians under the Local Government Code.

Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure

A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.

Probation and Electoral Eligibility: Resolving Conflicts Between the Probation Law and Local Government Code

The Supreme Court clarifies that probationers who have not served their sentence are not disqualified from running for local office under the Local Government Code.

Eminent Domain by LGUs: Why an Ordinance Is Required, Not Just a Resolution

Philippine Supreme Court rules a mere resolution cannot authorize a local government's expropriation; an ordinance is required under the Local Government Code.

Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict

When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.

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.

Lawyer Fined for Unauthorized Representation in Barangay Conciliation: Magno v. Jacoba

A lawyer who appeared for a party in barangay conciliation proceedings was fined P5,000 for violating the Local Government Code.

PPA Withdrawal of Tax Exemption and Liability for Real Property Taxes

Supreme Court ruling on PPA's liability for real property taxes after withdrawal of tax exemptions under PD 1931 and the Local Government Code.

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.

Upholding Barangay Dispute Resolutions Enforceability AND Timeframes FOR Amicable Settlements

The Supreme Court clarifies when barangay amicable settlements become final and how the six-month execution period under the Local Government Code should be counted.

Local Governments vs National Corporations: Who Pays Franchise Taxes

Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.

Taxing Telecommunications: Local Government Power vs. Franchise Exemptions

The Supreme Court ruled that the Local Government Code's withdrawal of tax exemptions prevails over PLDT's franchise exemption claim under R.A. 7925.

Reviving Political Fortunes: The Clash Between Election and Local Government Codes on Disqualification

A 2002 Supreme Court ruling clarifies which law governs candidate disqualification for local posts, shortening the period from five to two years.

Party Representation Prevails in Filling Sanggunian Vacancies Under Local Government Code

Supreme Court clarifies how permanent vacancies in the Sanggunian are filled, emphasizing party representation under the Local Government Code.

Recall Resolutions and Timing: Why Official Capacity Matters Under Philippine Election Law

Learn from Afiado v. COMELEC why recall resolutions must target the right office at the right time under the Local Government Code.

Recall Elections: Defining the Process and Protecting Local Governance Stability

The Supreme Court clarifies when recall elections may be held under the Local Government Code, balancing accountability with stability.