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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Gross Receipts Tax on Banks Includes Withheld Interest Income
Supreme Court rules the 20% final withholding tax on interest income forms part of a bank's gross receipts for gross receipts tax purposes.
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.
Local Governments vs National Corporations: Who Pays Franchise Taxes
Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.
Taxing Telecommunications: Local Government Power vs. Franchise Exemptions
The Supreme Court ruled that the Local Government Code's withdrawal of tax exemptions prevails over PLDT's franchise exemption claim under R.A. 7925.
Tax Delinquency Auctions: When a Bid Before the Auction Date Is Not a Valid Bid
A Supreme Court ruling clarifies that paying delinquent taxes before an auction date does not constitute a valid bid, and why procedural regularity matters.
Tax Delinquency and Public Auction: When a Tax Sale of Land Is Invalid
Philippine Supreme Court ruling on when a tax delinquency auction sale of real property is invalid and what documents prove a valid tax sale.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Mandamus and Bank Due Diligence in Tax Payment Mishaps
When a bank's tax payment goes astray, mandamus may not compel a treasurer to issue receipts. Learn the due diligence rule.
Meralco Rate Hike Ruling: Consumers Win as Supreme Court Shields Public From Utility's Income Tax
Supreme Court rules Meralco cannot pass income tax to consumers as operating expense, ordering refund of excess rate collections.
When Courts Decide Rate Cases: Income Tax and Property Valuation in Public Utility Regulation
The Supreme Court ruled on how income tax and property valuation methods affect electricity rate determinations by the Energy Regulatory Board.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Who Represents the Government on Appeal? The Solicitor General's Role vs. BIR Lawyers
The Supreme Court clarifies that while BIR lawyers can litigate tax cases, the Solicitor General must handle appeals to the High Court.
Just Compensation in Expropriation: What Republic v. Ker Teaches About Property Valuation
The Supreme Court clarifies how just compensation is determined in eminent domain cases, emphasizing fair market value over tax declarations.
Percentage Tax on Commercial Brokers: Lessons from Nichimen Corporation
When does a branch office become a commercial broker liable for percentage tax? The Supreme Court clarifies in Nichimen Corporation.
Deadline or Justice: The Strict Timeline for Challenging Tax Laws
A Supreme Court ruling on the mandatory 30-day window to appeal local tax ordinances and when procedural rules may be relaxed.
Tax Assessment vs Collection Notices: Due Process in Real Property Tax Disputes
Supreme Court clarifies the vital distinction between tax assessment and collection notices, and what this means for taxpayers' remedies.
Res Judicata and Finality of Judgments: Lessons from the Meralco Franchise Tax Dispute
The Supreme Court reiterates that final judgments bind parties forever. The Meralco franchise tax case shows why relitigating settled issues fails.
Invalidation of BOI Manual of Operations Incentives for Registered Enterprises
Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.
Specific Tax on Stemmed Leaf Tobacco: Exemptions for Manufacturers Clarified
Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from specific tax under the NIRC.
Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC
Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.
Estate Tax Deficiency Assessments: Balancing Government Revenue and Taxpayer Rights
Philippine Supreme Court ruling clarifies when estate tax surcharges and interest apply, and how taxpayers can contest deficiency assessments.