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.

Showing 25–34 of 34 articles for “surcharge”

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May 31, 2004 civil law contracts waiver agreement obligation supreme court philippines

Contractual Obligations Upholding Clear Terms In Waiver Agreements

The Supreme Court enforces the plain terms of a waiver agreement, ruling that clear contractual stipulations prevail over claims of unexpressed intent.

Apr 24, 2003 tax law income tax deductions advertising expenses capital expenditure nirc

When Advertising Costs Become Capital Expenditures: Lessons from CIR v. General Foods

Philippine Supreme Court ruling on when large advertising expenses are deductible business costs or capital outlays for goodwill.

Apr 23, 2003 tax law advertising expenses deductions nirc capital expenditure income tax

Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines

Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.

Mar 6, 2002 percentage tax commercial broker branch office tax law bir gross receipts tax

Percentage Tax on Commercial Brokers: Lessons from Nichimen Corporation

When does a branch office become a commercial broker liable for percentage tax? The Supreme Court clarifies in Nichimen Corporation.

Oct 19, 2001 contract-law loan obligations compounding interest penalty clause civil code supreme court

Interest on Penalties: The Limits of Compounding in Loan Obligations

Philippine Supreme Court clarifies when interest may be charged on unpaid penalty charges in loan contracts, and when courts may reduce unconscionable penalties.

Sep 10, 2001 estate tax surcharge interest nirc deficiency assessment bir

Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC

Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.

Aug 8, 2000 amusement tax national internal revenue code local government tax pba taxation supreme court

National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines

Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.

Apr 12, 2000 jurisdiction energy regulatory board overcharging electric consumers civil procedure philippine law

Defining Jurisdiction: Courts vs Energy Regulatory Board in Overcharging Disputes

Supreme Court clarifies that regular courts, not the ERB, hear disputes over electric overcharging and recovery of sums.

Apr 20, 1998 mortgage insurance banking estoppel civil-code insurance-code

Protecting Loan Security: How Mortgagees Can Secure Insurance Claims in the Philippines

Learn how mortgagees can secure insurance proceeds under Philippine law, based on the Supreme Court's ruling in Rizal Commercial Banking Corp. v. Goyu & Sons.

May 8, 1996 tax-law bad-debts income-tax deductions bir supreme-court

Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes

Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.