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 Assessments and Double Jeopardy: Guarding Against Erroneous Government Actions
The Supreme Court clarifies the limits of double jeopardy protection in tax assessments, ensuring fair treatment for taxpayers facing repeated government actions.
Jurisdiction vs Exercise of Jurisdiction: Upholding Court Authority Despite Procedural Errors
The Supreme Court clarifies that jurisdiction over labor cases persists despite procedural lapses, and rules on retirement age, CBA benefits, and tax refund claims.
Meralco Billing Dispute: Tax Credit Assignments and Tampered Meter Claims
Supreme Court ruling on Meralco's interest charges on tax credit assignments and differential billing for alleged meter tampering.
VAT Exemption for Steam Supply: Protecting Taxpayers From Erroneous Payments
The Supreme Court ruled that geothermal steam sold to NPC is VAT-exempt, entitling the supplier to a full refund of erroneously paid taxes.
TAX Refunds FOR Mining Firms R A 1435 VS Later TAX Code Amendments
PLDT v. City of Bacolod: The Limits of the Most-Favored-Treatment Clause in Tax Exemptions
The Supreme Court rules that the most-favored-treatment clause in R.A. 7925 does not grant tax exemptions to telecommunications companies.
Most Favored Treatment Clause in Telecom: What PLDT v. Bacolod Means for Tax Exemptions
The Supreme Court rules that Section 23 of RA 7925 does not grant automatic tax exemptions to telecom companies. Learn what this means.
Business TAX Accrual Clarifying Taxable Period Upon Business Retirement
Possession vs Ownership: How Tax Declarations and Evidence Resolve Land Disputes
A Supreme Court ruling explains how tax declarations and evidence of possession resolve land disputes, and why paper title alone may not win the case.
Tax Refunds and Fairness: Upholding Taxpayer Rights in the Philippines
The Supreme Court reminds the BIR and tax courts that technicalities should not defeat a taxpayer's valid claim for refund.
Gross Receipts TAX Inclusion OF Final Withholding TAX IN Bank Income
Due Process and Property Rights: When Notice of Legal Action Is Crucial
A Supreme Court ruling on administrative due process, notice, and property rights in tax declaration cancellations.
Real Property TAX Penalties Illegal Overcharges AND Taxpayer Protection Under THE Real Property TAX Code
Tax Refunds Timing and Proof of Entitlement Under Philippine Law
Learn how Philippine courts decide tax refund claims, focusing on prescriptive periods, documentary evidence, and the burden of proving entitlement.
Senior Citizen Discounts as Tax Credits: Ensuring Equitable Compensation for Private Establishments
The Supreme Court clarifies that the 20% senior citizen discount is a tax credit, not a mere deduction, ensuring fair treatment for private establishments.
Real Property Tax vs Franchise Exemptions: RCPI Ruling for Telecom Firms
Supreme Court clarifies that "in lieu of all taxes" franchise clauses do not exempt telecom firms from real property tax on buildings and towers.
Insurance Companies Not Taxable as Lending Investors: CIR v. PHILAM Companies
Supreme Court rules insurance companies are not "lending investors" under the NIRC, clarifying tax obligations for lending activities.
Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections
Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.
Labor Unions and Taxpayer Standing in Constitutional Challenges: The AIWA Case
The Supreme Court dismissed labor unions' challenge to E.O. 185 for lack of standing, clarifying the rules on locus standi and judicial review.
Tax Assessment Validity: Strict Requirements for Waivers of the Statute of Limitations
Philippine Journalists, Inc. v. CIR clarifies that waivers of the tax prescription period must strictly comply with BIR regulations to be valid.
Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses
Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.
Who Pays Capital Gains Tax and Sale Registration Costs in Philippine Property Deals
Philippine Supreme Court clarifies who bears capital gains tax and registration expenses in property sales, distinguishing obligations of individual and corporate sellers.
Real Property Sale Obligations: Who Pays Registration and Capital Gains Tax
Philippine Supreme Court ruling on vendor obligations for registration expenses, eviction of occupants, and capital gains tax in property sales.