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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Pawn Tickets AND Documentary Stamp Taxes Clarifying TAX Obligations FOR Pawnshops
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Refund of Creditable Withholding Taxes: Proving Entitlement and Accurate Income Declaration
Philippine Supreme Court ruling on claiming tax refunds for creditable withholding taxes and the importance of accurate income declaration.
Tax Exemption and Real Property Assessment: What Electric Cooperatives Must Know
The Supreme Court clarifies when tax exemptions for electric cooperatives take effect and why unpaid real property taxes become final without timely protest.
Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines
Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.
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.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
Public Funds, Private Gain: Unpacking the Unconstitutional Levy on Fertilizer Sales
The Supreme Court struck down a fertilizer levy that funneled public funds to a private company, reaffirming that taxes must serve a public purpose.
Tax Refunds for International Carriers: Who Really Owns the Claim?
A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
When the Bureau of Customs Loses Seized Goods: Liability and Tax Duties in AGFHA v. CTA
The Supreme Court held the Bureau of Customs liable for a lost shipment but allowed duties and taxes to be deducted from the amount it must pay the owner.
Tax Refund Claims: Strict Compliance With Documentary Requirements for Creditable Withholding Taxes
Philippine Supreme Court ruling on strict documentary requirements for tax refund claims involving creditable withholding taxes, citing Banco Filipino case.
Tax Credit Certificates: Government's Right to Collect Taxes Remains Despite Alleged Fraud
Supreme Court ruling on tax credit certificates, government's right to collect taxes, and contractor payment disputes in Philippine construction contracts.
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.
When a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
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.
VAT Exemption for Steam Supply: Protecting Taxpayers From Erroneous Payments
The Supreme Court ruled that geothermal steam sold to NPC is VAT-exempt, entitling the supplier to a full refund of erroneously paid taxes.
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.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.
Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses
Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.
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.
When Can a Local Government Close a Business? Due Process Limits on Municipal Power
The Supreme Court clarifies that municipalities may regulate businesses through closure only with due process, even when taxes are unpaid.
Local Autonomy Under Siege Safeguarding THE Lgus Share IN National Taxes
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.