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.
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.
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.
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 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.
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.
Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions
Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.
Challenging Real Property Tax Ordinances: Public Hearings and Publication Requirements
Learn how Philippine courts handle challenges to real property tax ordinances, including public hearing and publication requirements under the Local Government Code.
Exhausting Administrative Remedies in Philippine Property Tax Disputes: A Guide for Property Owners
Learn the rule on exhaustion of administrative remedies in property tax disputes, based on the Supreme Court's ruling in Lopez v. City of Manila.
When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman
Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.
Real Property Tax Sales: Why Proper Notice and Jurisdiction Matter
The Supreme Court nullifies a tax delinquency sale for lack of notice to the owner and absence of local government jurisdiction.
TAX Exemption FOR Government Corporations Understanding Restoration AND Real Property TAX
The Supreme Court rules on the validity of restored tax exemptions for government corporations and real property tax liability.