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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NPC Franchise Tax Case: Local Governments Can Tax Government Corporations
The Supreme Court ruled that provinces may impose franchise tax on government-owned corporations like NPC under the Local Government Code.
Proving Land Ownership in the Philippines: Tax Declarations and Cadastral Surveys in Quieting Title Cases
Learn how tax declarations, cadastral surveys, and possession determine ownership in Philippine land disputes, based on a Supreme Court ruling.
Illegal Dismissal and Retirement Pay: Ondevilla v. Colegio de San Juan de Letran
The Supreme Court ruled on illegal dismissal, CBA benefits for managers, tax disputes, and retirement pay in Ondevilla v. Colegio de San Juan de Letran.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Tax Declaration vs. Deed of Sale: Proving Land Ownership in the Philippines
A tax declaration annotation is not proof of land ownership. Learn what documents legally establish title under Philippine law.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Tax Refund Claims: Why Proper Withholding Tax Documentation Is Non-Negotiable
A bank's P755,715 tax refund claim failed for lack of BIR Form 1743.1. Learn the strict documentation rules for withholding tax refunds in the Philippines.
Real Property Tax on Government Land: When the Beneficial User Pays
The Supreme Court explains when a government-owned corporation is the "beneficial user" of public land and must pay real property tax.
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 Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Correcting Court Notices: The Price of Negligence in Judicial Administration
Learn how failure to file tax returns extends the prescriptive period and why court notice errors carry serious consequences.
Tax Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
Tax Sale Invalidity: Strict Compliance With Notice Requirements Protects Property Rights
Philippine Supreme Court ruling on how failure to give proper notice in tax delinquency sales invalidates the sale and protects property owners' rights.
Tax Collection Deadlines: Prescription in Philippine Tax Law Explained
Learn how the BPI v. CIR case clarifies the three-year prescription period for tax collection and when it may be suspended.
Mutual Life Insurance Companies Exempt from Premium Tax and DST
Supreme Court rules mutual life insurance companies are cooperatives exempt from premium tax and documentary stamp tax without CDA registration.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines
The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.
Ondevilla v. Colegio de San Juan de Letran: Illegal Dismissal, Retirement, and CBA Benefits
The Supreme Court rules on illegal dismissal, optional retirement, CBA benefits for managers, and tax disputes in Ondevilla v. Colegio de San Juan de Letran.
Taxpayer Standing to Challenge Government Spending: Jumamil v. Cafe
The Supreme Court clarifies when taxpayers may challenge local government spending and the limits of declaratory relief in Jumamil v. Cafe.
When Courts Must Relax Procedural Rules to Prevent Injustice
The Supreme Court reminds courts that procedural rules serve justice, not frustrate it, in a tax case where a taxpayer was barred from presenting evidence.
When Courts Must Relax Procedural Rules: The MRT Tax Case and the Right to Present Evidence
The Supreme Court ruled that courts must liberally apply procedural rules to give litigants every opportunity to present their case on the merits.
Taxation OF Stemmed Leaf Tobacco Clarifying Exemptions FOR Tobacco Manufacturers
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.