Legal Insights

Government Instrumentalities and Tax Exemption: Defining the Scope of Real Property Tax Obligations

The Supreme Court clarifies when a government entity with corporate powers is exempt from real property tax, distinguishing instrumentalities from GOCCs.

Tax Exemption for Government Instrumentalities: Defining the Scope of Real Property Tax Liability

The Supreme Court clarifies when a government entity is exempt from real property tax, distinguishing instrumentalities from GOCCs.

When Can Government Agencies Be Sued? The ATO Case on Tax and Sovereign Immunity

Explaining when Philippine government agencies can be sued, using the Air Transportation Office case on property tax disputes.

Taxing National Instrumentalities: PFDA Exemption and Local Government Powers

The Supreme Court ruled the PFDA is a government instrumentality, not a GOCC, exempt from real property tax on the Lucena Fishing Port Complex.

Land Ownership Disputes: Proving Your Claim in the Philippines

Learn how the Supreme Court distinguishes government instrumentalities from GOCCs in real property tax disputes, and what this means for proving ownership claims.

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.

Tax Sales and Due Process: Why Registered Owners Must Be Notified in Philippine Property Law

Philippine Supreme Court ruling on tax sales, due process, and the registered owner's responsibility in property taxation.

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.

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.

Real Property Tax: Who Is the Actual User in a BOT Agreement?

Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.

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.

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.

Tax Collection vs Right to Appeal: Balancing Government Power and Taxpayer Protection

Philippine Supreme Court ruling on when posting a surety bond can suspend real property tax collection and protect taxpayer rights.

Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities

When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.

Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules

Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.

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.

Deadline Is King: Perfecting Your Real Property Tax Appeal in the Philippines

Learn why filing a motion for reconsideration with the assessor won't stop the 60-day clock for appealing to the Local Board of Assessment Appeals.

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.

Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners

The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.

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 on Government Land: When the Beneficial User Pays

The Supreme Court explains when a government-owned corporation is the "beneficial user" of public land and must pay real property tax.

Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines

The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.

Real Property TAX Penalties Illegal Overcharges AND Taxpayer Protection Under THE Real Property TAX Code

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.