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 12 of 2 articles for surcharges

Navigating Tax Penalties: Understanding the Supreme Court's Ruling on Late Filing and Surcharges

A clear guide to the Supreme Court's ruling on tax penalties, late filing, and surcharges under Philippine tax law.

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.