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 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Navigating TAX Exemptions THE Fine Line Between National AND Local Levies
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
Fighting Corruption Why Government Contracts Must BE Above Board
Why PAGCOR's tax exemption in Acesite v. CIR shields contractors from VAT—and what this means for government procurement transparency.
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.
PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict
When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
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.
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.
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.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
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.
Tax Exemption for Educational Institutions: The Actual, Direct, and Exclusive Use Rule
Philippine Supreme Court clarifies that tax exemption for educational institutions requires actual, direct, and exclusive use of property, and that disputes must first go through administrative remedi
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.
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.
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.