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 a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base
Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.
Gross Receipts TAX THE Inclusion OF Final Withholding TAX IN Banks Taxable Income
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
Missed Deadlines Lost Refunds: The Importance of Timely Filing in Tax Disputes
A Supreme Court ruling underscores that missed deadlines and counsel's negligence can bar tax refund claims, emphasizing the finality of judgments.
Situs of Service Determines Income Tax Liability for Nonresident Aliens in the Philippines
Philippine Supreme Court rules that for nonresident aliens, income tax depends on where services are actually rendered, not where the payor resides.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
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.
Franchise Tax Obligations During Suspended VAT Implementation
When the Supreme Court suspends a tax law's implementation, old tax rules continue to apply. This case explains why.
TAX Assessment Deadlines When Failure TO Prove Notice Means NO TAX DUE
Real Property Tax Sales: Ensuring Proper Notice to Delinquent Owners
The Supreme Court clarifies the notice requirements for tax delinquency sales under P.D. 464, emphasizing strict compliance with statutory notice rules.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
VAT Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified
PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.
MIAA vs Parañaque: When Local Governments Cannot Tax National Assets
The Supreme Court ruled that MIAA's airport lands are exempt from local real estate tax because MIAA is a government instrumentality, not a GOCC.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict
When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.
Publication Requirement for Local Tax Ordinances: Manila Revenue Code Void
Supreme Court affirms that a local tax ordinance published only once, not for three consecutive days, is null and void.
Senior Citizen Discounts Understanding TAX Credits FOR Businesses IN THE Philippines
Gross Receipts TAX Including Final TAX IN THE TAX Base FOR Banks
Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due
Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.
Senior Citizen Discounts Clarifying TAX Credit Entitlements FOR Businesses
WHO Bears THE Burden Determining Valid TAX Remittance When Agents Fail
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.