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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
Tax Refund Procedure in the Philippines: How to Claim from the BIR
A step-by-step guide to the BIR tax refund procedure in the Philippines, including documentary requirements, deadlines, and when to appeal to the CTA.
Invoice-Based System in the Philippines: Official Receipts After EOPT
The invoice-based system in the Philippines replaced official receipts as primary evidence of sales under the Ease of Paying Taxes Act. Here is how it works.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
How Gaming Operations Are Taxed in the Philippines: PAGCOR Fees and Franchise Tax
Understand how gaming operations are taxed in the Philippines, including PAGCOR licence fees, the 5% franchise tax, and the final tax on jackpot winnings.
Tax Residency Rules for Foreign Executives in the Philippines
Tax residency rules for a foreign executive in the Philippines: how resident and nonresident aliens are taxed, the 15% preferential rate, and treaty relief.
Local Business Tax in the Philippines: How LGUs Levy It Under the Local Government Code
Local business tax in the Philippines is levied by cities and municipalities under the Local Government Code. Learn who pays, who collects, and how it works.
Importing Machinery and Capital Equipment into the Philippines: Duties, Taxes, and Exemptions
Importing machinery and capital equipment into the Philippines triggers customs duties and VAT, but registered enterprises may enjoy duty exemption on capital equipment.
Transfer Pricing Audit in the Philippines: How the BIR Reviews Related-Party Transactions
A transfer pricing audit in the Philippines begins with BIR risk assessment of related-party transactions. Learn the rules, thresholds, and taxpayer defenses.
Holding Company in the Philippines: A Guide for Foreign Investors
Learn how a holding company in the Philippines works for foreign investors, including ownership rules, SEC registration, and key tax considerations.
Relocating a Production Line to the Philippines: Legal Workstreams Explained
Relocating a production line to the Philippines involves corporate registration, PEZA ecozone incentives, and tax rules. Here are the legal workstreams to prepare.
Permanent Establishment in the Philippines: When a Foreign Company Is Taxable
Find out when a foreign company has a permanent establishment in the Philippines and how it affects income tax and tax treaty relief for foreign corporations.
Ease of Paying Taxes Act Philippines: What Changed for Taxpayers
The Ease of Paying Taxes Act (RA 11976) changed invoicing, registration, and filing rules for Philippine taxpayers. Here is what changed and what it means for you.
Estate Tax Amnesty Philippines: Coverage, 6% Rate, and How to Avail
The estate tax amnesty in the Philippines covers decedents who died on or before December 31, 2017. Learn the 6% rate, deadlines, and how to file.
China–Philippines Tax Treaty Benefits: How Nonresidents Claim Relief
Understand China–Philippines tax treaty benefits and how to file a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
Special Economic Zone Registration in the Philippines: A Step-by-Step Guide
Learn how special economic zone registration in the Philippines works, from choosing an ecozone to securing PEZA incentives and tax benefits.
Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
Business Permit Requirements Philippines: A Complete Guide for 2025
Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.
BIR Form 1709: Who Must File the Related Party Transactions Form
BIR Form 1709, the Related Party Transaction Form, must be filed by large taxpayers, certain incentive-earning and loss-making taxpayers, and their related parties.
Franchise Tax Withholding in the Philippines: What Franchisees Must Know
Understand franchise tax withholding in the Philippines, from VAT and percentage tax to withholding tax on income payments to franchisors.
Branch Office vs Subsidiary in the Philippines: Which Should You Register?
Compare a branch office vs subsidiary in the Philippines: how each is registered, liability, capital, taxes, and which fits your expansion plan.
Securitization in the Philippines: Legal Framework Under the Securitization Act of 2004
Understand the Philippine securitization legal framework under the Securitization Act of 2004, from Special Purpose Entities to SEC approval and tax incentives.
Capital Gains Tax on Shares of Stock Not Traded in the Philippines
Selling unlisted shares in the Philippines? Learn how the 15% final capital gains tax on shares of stock not traded in the stock exchange applies to you.
Philippines as a China Plus One Manufacturing Base: Tax and Customs Rules
Why the Philippines is a China plus one manufacturing investment option: income tax rates, VAT zero-rating, and customs incentives explained.