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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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.
Local Government Authority vs Property Rights: Valid Ordinance Enforcement
Supreme Court clarifies when local ordinances are presumed valid and enforceable, balancing municipal authority against property rights claims.
Forum Shopping and Government Funds: Rallos v. City of Cebu on Execution of Judgments
The Supreme Court dismisses a contempt petition for forum shopping and clarifies rules on executing money judgments against local governments.
Quarrying Rights: Local Permits Prevail Despite National Authorization
Philippine Supreme Court rules that a national quarry permit does not override local government requirements like the governor's permit.
Amusement Tax and Local Government Authority: Defining "Other Places of Amusement"
Supreme Court rules provinces cannot tax resort admissions as "other places of amusement" under the Local Government Code.
Amusement Tax Authority: Defining Places of Amusement Under the Local Government Code
Supreme Court clarifies which venues qualify as "places of amusement" for provincial amusement tax under the Local Government Code.
Land Reclassification and Agrarian Reform: Prior Local Government Authority Prevails
Local government reclassification of land before June 15, 1988 can exempt property from CARP coverage, as the Supreme Court clarified in Heirs of Luna v. Afable.
When Can a Government Official Hire Private Counsel? Gontang v. Alayan Explained
The Supreme Court clarifies when local government officials may hire private lawyers despite rules requiring government counsel representation.
Local Government Taxing Power Limitations ON Business TAX Impositions
Navigating Tax Disputes: The Proper Legal Remedy for Assessment Protests in the Philippines
Learn the correct legal remedy when protesting a local business tax assessment, based on a Supreme Court ruling on the Local Government Code.
Expropriation for Socialized Housing: Balancing Public Needs and Private Property Rights
The Supreme Court clarifies the strict requirements local governments must meet before expropriating private land for socialized housing under R.A. 7279.
Jurisdiction Over Subdivision Disputes: HLURB vs RTC in Enforcement Actions
Ortigas v. CA clarifies when HLURB has exclusive jurisdiction over subdivision disputes and when the RTC handles local government enforcement cases.
Quorum Quandaries: When Does a Presiding Officer Count in Local Governance
The Supreme Court clarifies when a vice-mayor counts for quorum in local sanggunian sessions under the Local Government Code.
Expropriation Requires an Ordinance, Not Just a Resolution: Yusay v. Court of Appeals
Supreme Court clarifies that local governments must pass an ordinance, not a mere resolution, before exercising eminent domain under the Local Government Code.
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.
Local Government Officials and Legal Representation: Defining Government Instrumentalities
Supreme Court clarifies that government-owned or controlled corporations like NPC are "instrumentalities" under the Local Government Code, disqualifying sanggunian members from appearing as counsel ag
Cityhood Laws and the Constitutional Criteria for Creating Philippine Cities
The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement that city creation follow Local Government Code criteria.
Taxing the Quarry: Delineating the Scope of Local Government Taxing Power Over Mining Operations
A mining firm's extraction of sand and gravel for its own operations is still subject to provincial quarry tax under the Local Government Code.
Island Provinces and the Constitution: The Dinagat Islands Creation Case
The Supreme Court struck down Republic Act No. 9355 creating Dinagat Islands province for failing population and land area requirements under the Local Government Code.
Municipal Immunity vs Contractual Obligations: Balancing Public Interest and Private Rights
Supreme Court clarifies when local governments can be sued on contracts and why their properties remain protected from attachment.
Reassignment and RATA: When Government Employees Keep Their Allowance
The Supreme Court clarifies when a reassigned local government employee may continue receiving RATA, balancing administrative authority with employee rights.
Supreme Court Nullifies Dinagat Islands Creation: Land Area and Population Rules Under the Local Government Co
The Supreme Court struck down R.A. 9355 creating Dinagat Islands for failing the Local Government Code's land area and population requirements.
Who Can Contest Property Taxes: Defining Legal Interest in Real Estate Assessments
Philippine Supreme Court clarifies who may protest real property tax assessments and what "legal interest" means under the Local Government Code.
Territorial Jurisdiction and Taxing Power: The Limits of Local Authority
A local government cannot tax property outside its territory. The Supreme Court explains why jurisdiction defines taxing power.