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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PPA Withdrawal of Tax Exemption and Liability for Real Property Taxes
Supreme Court ruling on PPA's liability for real property taxes after withdrawal of tax exemptions under PD 1931 and the Local Government Code.
Taxpayers Beware: Exhaust Administrative Remedies Before Appealing Property Tax Disputes to Courts
Philippine Supreme Court clarifies that property tax disputes must first go through administrative remedies before courts can intervene.
Piercing the Corporate Veil When Tax Avoidance Becomes Evasion
The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Smuggling and the Presumption of Guilt: Possession and Tax Obligations in Philippine Law
When does possession of untaxed goods create a presumption of smuggling under Philippine law? The Supreme Court explains in Rieta v. People.
When Can a Local Government Close a Business? Due Process Limits on Municipal Power
The Supreme Court clarifies that municipalities may regulate businesses through closure only with due process, even when taxes are unpaid.
VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities
Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.
When Tax Assessments Become Final: Lessons from MERALCO's Garnishment Case
MERALCO's failed challenge to Muntinlupa's deficiency real property tax assessments shows why taxpayers must act promptly on tax notices.
Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines
The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.
Local Autonomy Under Siege Safeguarding THE Lgus Share IN National Taxes
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Specific Tax on Stemmed Leaf Tobacco: When Exemptions Do Not Apply
Philippine Supreme Court ruling on specific tax liability of stemmed leaf tobacco dealers and the limits of tax exemptions under the NIRC.
Tax Sale Trumps Mortgage Foreclosure When Property Title Shifts Due to Tax Delinquency
Supreme Court rules that a tax delinquency sale can render a mortgage foreclosure petition moot and academic when title has already transferred.
Gross Receipts Tax: When Withheld Interest Income Still Counts for Banks
Philippine Supreme Court ruling on whether the 20% final withholding tax on banks' passive income forms part of gross receipts for the 5% gross receipts tax.
When Tax Regulations Apply: Retroactivity vs Prospectivity in Philippine Law
Understanding when tax regulations apply retroactively or prospectively under Philippine law, with key principles and practical guidance.
Documentary Stamp Tax: When Unstamped Documents Are Still Admissible in Court
Philippine Supreme Court ruling on whether unstamped documents like letters of credit and surety agreements can be admitted as evidence in court.
Tax Exemptions in Special Economic Zones: Limits on Presidential Power
Supreme Court rules President cannot grant tax exemptions in special economic zones—only Congress can, under the Constitution.
When "As Is, Where Is" Does Not Shield a Seller: The NDC v. Madrigal Wan Hai Ruling
The Supreme Court clarifies that "as is, where is" sales only cover physical condition, not hidden legal liabilities like tax liens.
TAX Assessment Validity Improperly Addressed Notices AND Corporate TAX Liabilities
Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law
A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.
Tax Exemption for Educational Institutions: The Actual, Direct, and Exclusive Use Rule
Philippine Supreme Court clarifies that tax exemption for educational institutions requires actual, direct, and exclusive use of property, and that disputes must first go through administrative remedi
Percentage Tax on Pawnshops: Defining Lending Investors Under Philippine Law
Supreme Court ruling on whether pawnshops are lending investors subject to 5% percentage tax under the NIRC.
Tax Exemptions for Government Corporations: The Philippine Ports Authority Case
The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.
Tax Refund Limitations: The One-Year Rule for Carry-Over of Excess Income Tax Payments
Philippine Supreme Court clarifies that excess income tax payments may only be carried over to the immediately succeeding taxable year under the old NIRC.