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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Protecting Government Assets Understanding Exemptions From Execution IN THE Philippines
The Supreme Court clarifies when government funds and properties are exempt from execution, and when judges and sheriffs can be held liable.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Taxation OF Stemmed Leaf Tobacco Clarifying Exemptions FOR Tobacco Manufacturers
Reconstitution of Lost Titles and Agrarian Reform: Strict Compliance and Beneficiary Rights
Explore the Junio v. Garilao ruling on land reclassification, CARP exemptions, and why strict compliance matters in agrarian reform cases.
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.
CBA Scholarship Benefits Resolving Ambiguities IN Favor OF Labor
Security agency loses bid to exempt receivables from garnishment; Court applies labor-friendly rule on execution exemptions.
Corporate Assets and Execution: Exemptions for Juridical Entities in Philippine Law
Philippine Supreme Court ruling on why corporations cannot claim execution exemptions meant for natural persons.
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.
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.
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.
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.
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 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.
Wage Order Exemptions Limited to One Year Under NWPC Guidelines
Philippine Supreme Court rules wage order exemptions for distressed firms are non-extendable beyond one year under NWPC guidelines.
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.
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.
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.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Docket Fees and Government Instrumentalities: Clarifying Exemptions in Legal Proceedings
The Supreme Court clarifies when government-owned corporations are exempt from docket fees and the limits of that exemption.
Taxing Public Utilities When Government Entities Operate Like Private Businesses
When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.
Upholding Statutory Intent: HDMF Rule-Making Power and Employee Benefit Exemptions
Supreme Court rules HDMF exceeded its authority by requiring both provident and housing plans for Pag-IBIG exemption.
CPE Compliance Mandatory OR Moot Examining Professional License Renewal IN THE Philippines
Supreme Court clarifies that IBP dues are mandatory for lawyers, and senior citizen exemptions do not cover them.
Common Carrier vs Private Carrier: Cargo Loss Liability in Philippine Shipping
Philippine Supreme Court clarifies when a shipping line is a common carrier and liable for cargo loss, rejecting "owner's risk" exemptions.