Legal Insights

Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities

Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.

BSP Can Use Private Counsel: Supreme Court Clarifies Jurisdiction and Representation Rules

Supreme Court rules on BSP's authority to engage private counsel and RTC jurisdiction over real property disputes.

BSP Authority to Engage Private Counsel and Jurisdiction in Legal Proceedings

Supreme Court clarifies BSP's power to hire private counsel and RTC jurisdiction over real property cases involving assessed value.

Limits of a General Power of Attorney Authority to Sell Real Property in the Philippines

Philippine Supreme Court clarifies that a general power of attorney does not authorize an agent to sell real property without a special power of attorney.

Injunctions Protecting Rights Upholding Due Process and Ensuring Fair Legal Proceedings

The Supreme Court dismisses a direct challenge to Iloilo City's real property tax ordinance, reaffirming the need to exhaust administrative remedies and observe the hierarchy of courts.

Reconveyance vs Annulment of Judgment: Protecting Real Property Rights in the Philippines

The Supreme Court clarifies when a complaint is for reconveyance rather than annulment of judgment, protecting rightful owners of registered land.

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.

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.

Cash Deposit or Counter Bond: The Only Ways to Discharge an Attachment in Philippine Courts

Philippine Supreme Court clarifies that only cash deposits or counter-bonds can discharge a writ of attachment—not real property.

When Can a Bank Deposit Real Property Instead of Cash to Lift an Attachment?

Philippine Supreme Court clarifies that under Rule 57, only cash deposit or counter-bond can lift a writ of attachment.

Quieting Title and Fake Titles in Philippine Real Property Disputes

Learn how Philippine courts void fake titles in quieting title cases, using the CLT Realty vs. Phil-Ville Maysilo Estate ruling.

PEZA Exempt From Local Property Taxes: Key SC Ruling Explained

The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.

PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax

Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.

VAT Refund Rights Real Property Inventory AND Transitional Input TAX Credit

Attachment Liens Priority AND Protection IN Real Property Disputes

A prior attachment lien survives title cancellation and transfers, binding the property and subsequent purchasers until the debt is paid.

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.

Prescription and Void Titles: When Real Property Actions Do Not Prescribe

Philippine Supreme Court clarifies when actions to declare void titles prescribe, and why quieting title actions may not be time-barred.

Pay Under Protest Before Contesting Real Property Tax Assessments

A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.

Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes

Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.

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.

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.

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.

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.

Sharia Courts and Property Disputes: Concurrent Jurisdiction in Muslim Mindanao

Explaining the Supreme Court ruling that Sharia District Courts share jurisdiction with regular courts over real property cases involving Muslims.