Legal Insights

Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority

The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.

Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice

Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.

Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries

The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.

Tax Assessments: Strict Compliance With Waiver Requirements Protects Taxpayers

Waivers extending the tax assessment period must strictly follow BIR rules. Learn how defects invalidate waivers and protect taxpayers from late assessments.

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.

Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law

Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.

Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect

A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.

Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final

Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.

Tax Assessments and Double Jeopardy: Guarding Against Erroneous Government Actions

The Supreme Court clarifies the limits of double jeopardy protection in tax assessments, ensuring fair treatment for taxpayers facing repeated government actions.

Taxpayers Beware: Exhaust Administrative Remedies Before Appealing Property Tax Disputes to Courts

Philippine Supreme Court clarifies that property tax disputes must first go through administrative remedies before courts can intervene.

Power Lines and Property Rights: Determining Just Compensation for Easements

When power lines cross private land, is the owner owed an easement fee or full property value? The Supreme Court clarifies.

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.

Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules

Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.

Understanding Contracts of Sale vs Contracts to Sell in Philippine Property Law

Learn the key differences between contracts of sale and contracts to sell under Philippine law, and why the distinction matters for property buyers and sellers.

When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman

Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.

Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction

Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.

Eminent Domain in the Philippines: Just Compensation and Due Process

Learn how Philippine law protects property owners in eminent domain cases, focusing on just compensation and due process requirements.