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.
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When Can RTCs Rule on the Constitutionality of Administrative Regulations?
The Supreme Court clarifies the limits of judicial review, the proper venue for tax disputes, and the tax exemption of the PEZA.
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.
Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers
The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
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.
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.
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.
Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines
The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.
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.
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.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
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.
Franchise TAX Exemptions Actual Payment NOT Required FOR Availment
Who Pays Real Property Tax When a Government Corporation Assumes a Private Firm's Tax Liability?
The Supreme Court rules on whether NPC can claim tax exemptions for a power plant it does not own or use under a BOT agreement.
Philippine Airlines TAX Exemption Upholding Franchise Rights Despite NET Losses
Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained
The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Real Property Tax: What Counts as Pollution Control Equipment for Exemption
The Supreme Court clarifies when pollution control structures qualify for real property tax exemption under the Local Government Code.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Tax Exemption and Real Property Assessment: What Electric Cooperatives Must Know
The Supreme Court clarifies when tax exemptions for electric cooperatives take effect and why unpaid real property taxes become final without timely protest.
Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.
Retirement Benefits Tax Exemption: Age and Tenure Requirements Explained
Retirement benefits are tax-exempt only if the retiree meets the 10-year service and 50-year age requirements under the NIRC.