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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Proving Open Continuous Possession in Land Registration: The Wee Case
Land registration requires well-nigh incontrovertible evidence of open, continuous possession since 1945. The Wee case explains why tax declarations and bare claims fail.
Protecting Public Funds Supreme Court Voids Illegal Government Contracts AND Compromises
Learn how the Supreme Court protects public funds by voiding illegal government contracts and compromises, safeguarding taxpayer money.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.
VAT Credits for Real Estate Dealers: The Transitional Input Tax Rule
The Supreme Court ruled that real estate dealers may claim 8% transitional input tax credit on land inventory, not just improvements.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Supreme Court Ruling on Health Care Agreements and Documentary Stamp Tax: What It Means
The Supreme Court ruled that HMO health care agreements are not insurance contracts subject to documentary stamp tax under the National Internal Revenue Code.
Tax Sales and Due Process: Why Registered Owners Must Be Notified in Philippine Property Law
Philippine Supreme Court ruling on tax sales, due process, and the registered owner's responsibility in property taxation.
Territorial Jurisdiction and Taxing Power: The Limits of Local Authority
A local government cannot tax property outside its territory. The Supreme Court explains why jurisdiction defines taxing power.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained
The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining why the classification does not violate equal protection.
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
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.
Compromise Agreements in Philippine Tax Cases: The Supreme Court's Approval in California Manufacturing
When can a taxpayer compromise local tax liabilities? The Supreme Court's ruling in California Manufacturing explains the binding effect of judicial compromises.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Forcible Entry: Prior Physical Possession Is the Decisive Factor
Philippine Supreme Court clarifies that forcible entry cases hinge on prior physical possession, not tax declarations or ownership claims.
Tax Evasion vs Deficiency: When Criminal Charges Can Proceed Without Prior Assessment
Philippine Supreme Court clarifies when the BIR can file criminal tax evasion charges without a prior formal assessment, distinguishing deficiency assessments from criminal prosecution.
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.
Philippine Supreme Court Upholds Cigarette Tax Classification and Uniformity
The Court upholds the constitutionality of the cigarette excise tax classification system under RA 9334, rejecting equal protection, uniformity, and unfair competition challenges.
Pawn Tickets AND Documentary Stamp Taxes Clarifying TAX Obligations FOR Pawnshops
Tax Declaration vs Title: Resolving Property Disputes in the Philippines
Philippine Supreme Court clarifies how tax declarations, birth certificates, and deeds of sale affect property ownership disputes between heirs.