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 Can RTCs Rule on the Constitutionality of Administrative Regulations?
The Supreme Court clarifies the limits of judicial review, the proper venue for tax disputes, and the tax exemption of the PEZA.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers
The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.
Land Reclassification and CARP Coverage: Prior Zoning Determines Exemption
When does a zoning ordinance exempt land from agrarian reform? The Supreme Court clarifies the rules on land classification and CARP coverage.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
Wage Order Exemptions: Balancing Regional Flexibility and National Standards
The Supreme Court affirms regional wage boards' power to grant exemptions, provided NWPC review and approval are secured.
Real Property Tax on Franchise Holders: When Tax Exemptions Apply
Supreme Court rules on real property tax exemptions for franchise holders, explaining what "exclusive of this franchise" means under RA 7678.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
Pay Under Protest Before Contesting Real Property Tax Assessments
A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.
CARP Exemption for Livestock Farms: Proof Must Be Exclusive and Timely
Landowners seeking CARP exemption for livestock raising must prove exclusive use as of June 15, 1988, not just belated claims.
Upholding Agrarian Reform Land Use and CARP Exemption Requirements
The Supreme Court clarifies when agricultural lands can be exempt from CARP coverage, emphasizing exclusive livestock use as of June 15, 1988.
Exemption From CARP Coverage: Proving Exclusive Livestock Use Under RA 6657
The Supreme Court clarifies when agricultural lands may be exempt from agrarian reform coverage for livestock raising under RA 6657.
Exemption from CARP Coverage: Proof of Exclusive Livestock Use Required
A landowner claiming exemption from agrarian reform must prove exclusive livestock use as of June 15, 1988. The Supreme Court clarifies the evidentiary standard in DAR v. BATCO.
Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines
The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.
Government Instrumentalities and Tax Exemption: Defining the Scope of Real Property Tax Obligations
The Supreme Court clarifies when a government entity with corporate powers is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Tax Exemption for Government Instrumentalities: Defining the Scope of Real Property Tax Liability
The Supreme Court clarifies when a government entity is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.
Cooperatives No Longer Exempt From Court Fees: The 2012 Supreme Court Ruling
The Supreme Court denied cooperatives' exemption from court and sheriff's fees, reaffirming judicial independence and fiscal autonomy.
PAGCOR's Evolving Tax Status: Navigating Exemptions and Constitutional Limits
The Supreme Court clarifies PAGCOR's tax liability under RA 9337—subject to income tax but exempt from VAT.
Taxing National Instrumentalities: PFDA Exemption and Local Government Powers
The Supreme Court ruled the PFDA is a government instrumentality, not a GOCC, exempt from real property tax on the Lucena Fishing Port Complex.
Protecting Your Property: Understanding Sheriffs Authority and Preventing Wrongful Levy in the Philippines
Learn how Philippine law protects property from wrongful levy, using the PFDA case to explain exemptions and legal remedies.