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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Tax Refund Claims Strict Compliance Prevails Over Liberal Interpretation
The Supreme Court affirms that tax refund claims require strict compliance with the written claim requirement, rejecting liberal interpretation.
Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules
Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.
When the Bureau of Customs Loses Seized Goods: Liability and Tax Duties in AGFHA v. CTA
The Supreme Court held the Bureau of Customs liable for a lost shipment but allowed duties and taxes to be deducted from the amount it must pay the owner.
Universal Charge Under EPIRA: Balancing Regulatory Power and Consumer Protection
The Supreme Court upheld the EPIRA universal charge as a valid police power exaction, not a tax, and affirmed ERC's delegated authority.
Universal Charge Under EPIRA: Police Power, Not Taxation, Says Supreme Court
The Supreme Court upheld the EPIRA's Universal Charge as a valid police power exaction, not a tax, and found no undue delegation of legislative authority.
Publication Requirement for Tax Ordinances: A Prerequisite to Enforceability
Philippine Supreme Court clarifies that publication of local tax ordinances is a condition precedent to their enforceability and collection.
TAX Redemption Rights Protecting THE Delinquent Owners Opportunity TO Recover Property
VAT Zero Rating on Services: Clarifying the Destination Principle in Philippine Taxation
Learn how the Supreme Court clarified the destination principle for VAT zero-rating on services in the Philippines and what it means for businesses.
Compromise Agreements and Redemption Rights in Philippine Tax Delinquency Sales
Supreme Court ruling on compromise agreements, tax delinquency redemption, and substantial compliance in Philippine property law.
Perfecting Land Titles Through Continuous Possession Since June 12, 1945
A Supreme Court ruling affirms that tax declarations, a survey plan, and witness testimony can prove open, continuous possession of land since June 12, 1945.
Tax Assessments and the Imperative of Timely Protests in Philippine Law
Learn how the Supreme Court ruled on tax assessment finality and why timely protests are crucial for taxpayers in the Philippines.
Tax Refund Claims: Strict Compliance With Documentary Requirements for Creditable Withholding Taxes
Philippine Supreme Court ruling on strict documentary requirements for tax refund claims involving creditable withholding taxes, citing Banco Filipino case.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
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.
VAT Exemption for PAGCOR Transactions: What Acesite Means for Philippine Businesses
Learn how the Supreme Court ruled that services to PAGCOR are zero-rated VAT, sparing suppliers from paying the 10% tax.
Fighting Corruption Why Government Contracts Must BE Above Board
Why PAGCOR's tax exemption in Acesite v. CIR shields contractors from VAT—and what this means for government procurement transparency.
Accrual Accounting and the All-Events Test: Deducting Business Expenses in Philippine Tax Law
When can a business deduct expenses under accrual accounting? The Supreme Court explains the all-events test in this Philippine tax case.
Altering Tax Declarations: The Uriarte Case on Undue Injury Under Anti-Graft Law
A municipal assessor altered tax declaration entries to favor his father's land, leading to a conviction for violation of Section 3(e) of R.A. 3019.
Tax Clearance Not Required for BSP-Ordered Bank Liquidation in the Philippines
Supreme Court ruling: banks closed by the BSP and liquidated by PDIC need not secure a BIR tax clearance before asset distribution.
Protecting Your Property: Why Notice Is Crucial in Philippine Tax Sales
Learn how the Supreme Court nullified a tax sale for lack of proper notice to the true owner, and what this means for property buyers and owners in the Philippines.
When Can a Company Be Bound by Its Officers' Promises to Employees
Philippine Supreme Court ruling on when a company is estopped from denying its officers' commitments to employees on tax liabilities.
Tax Credit Certificates: Government's Right to Collect Taxes Remains Despite Alleged Fraud
Supreme Court ruling on tax credit certificates, government's right to collect taxes, and contractor payment disputes in Philippine construction contracts.
PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.