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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BIR Letter of Authority Audit in the Philippines: Your Rights and First 30 Days
Received a BIR Letter of Authority? Learn your rights, the Single-Instance Audit Framework, and the steps to take in the first 30 days of a tax audit.
Closing a Philippine Subsidiary: Legal Steps for a Foreign Parent's Exit
Closing a Philippine subsidiary? Learn the Revised Corporation Code rules on dissolution, from board and stockholder approval to SEC filing and tax clearance.
Regional Headquarters and ROHQ in the Philippines: A Guide for Foreign Groups
How a foreign group sets up a regional headquarters or ROHQ in the Philippines: SEC licensing, BOI endorsement, capital remittance, and tax rules.
BIR Final Assessment Notice Protest in the Philippines: Step-by-Step
Received a BIR Final Assessment Notice? Learn the protest options and deadlines under Philippine tax rules, and how to dispute a deficiency tax assessment.
Documentary Stamp Tax in the Philippines: What It Applies To and Rates
Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.
Share Transfer in a Philippine Company to a Foreign Buyer: Rules and Steps
Selling or transferring shares in a Philippine company to a foreign buyer? Learn the ownership limits, transfer mechanics, and tax rules under Philippine law.
Importing Vehicles into the Philippines: Tariffs, Customs Rules and Requirements
Importing vehicles into the Philippines means paying customs duties and taxes and lodging a goods declaration with the Bureau of Customs under the CMTA.
Property Due Diligence in the Philippines: Checking a Land Title Before You Buy
Property due diligence in the Philippines means verifying the land title, checking for encumbrances, and confirming tax clearances before you buy real estate.
Tax Treaty Relief in the Philippines: How to Apply with the BIR
Learn how to file a Tax Treaty Relief Application with the BIR in the Philippines, including the forms, documents, and deadlines under RMO No. 72-2010.
Transfer Pricing Thresholds Philippines: When Documentation Becomes Mandatory
Transfer pricing thresholds in the Philippines determine when a taxpayer must prepare Transfer Pricing Documentation. Learn the peso limits and who must file.
Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?
Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.
Bad Beat Jackpot Guidelines in the Philippines: PAGCOR Rules Explained
Understand the PAGCOR Bad Beat Jackpot guidelines in the Philippines — qualifying hands, jackpot rake, payouts, taxes, and operator requirements.
Withholding Tax on Compensation in the Philippines: How It Works
Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.
Corporation vs Partnership in the Philippines: Which Business Structure Is Right for You?
Compare corporation vs partnership in the Philippines: liability, taxes, management, and formation under the Revised Corporation Code and Civil Code.
Islamic Banking in the Philippines: License Requirements and Sukuk Tax Rules
How to set up an Islamic bank in the Philippines under R.A. 11439, and how the BIR taxes sukuk gains, coupons, and documentary stamp tax.
Estate Tax in the Philippines: Rate, Deadlines, and How to Settle an Estate
Learn the estate tax Philippines rate, who pays it, and the steps to file and settle a decedent's estate under the TRAIN Law.
The PHP 3 Million VAT Threshold in the Philippines, Explained
Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar
Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds
The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax sale.
Proving Income Declaration for Creditable Withholding Tax Refunds in the Philippines
The Supreme Court clarifies how taxpayers can prove income declaration for creditable withholding tax refund claims, easing documentary requirements.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.