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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CARP Exemption: Land Reclassification and Agrarian Reform in the Philippines
The Supreme Court clarifies when land reclassification can exempt property from CARP coverage, and the limits of that exemption.
Preserving Property Rights When Land Use Reclassification Prevents Agrarian Reform
A Supreme Court ruling on how land use reclassification and zoning approvals affect exemption from agrarian reform coverage.
Just Compensation in Land Reform: LBP's Role and Interest Rate Rules
Philippine Supreme Court clarifies interest rates on agrarian just compensation and Land Bank's exemption from costs in land reform cases.
Balancing Agrarian Reform: The SAC's Duty in Just Compensation Determination
A look at Land Bank v. Rivera, clarifying the court's role in valuing lands under PD 27 and the LBP's exemption from costs.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Contractual Obligations Upholding Interest Rates AND Attorneys Fees IN Commercial Agreements
Mining firm's sand and gravel extraction taxed despite mining lease; SC clarifies permit exemptions and tax liability.
CARP Land Use Classification and Exemption Requirements Explained
Learn when land is exempt from CARP coverage based on use classification before June 15, 1988, and why "reserved for residential" is not enough.
Cooperative Fees Supreme Court Limits Exemptions In Foreclosure Proceedings
Supreme Court clarifies that cooperatives' exemption from court fees under the Cooperative Code does not apply to extrajudicial foreclosure petitions.
Supreme Court Upholds Judiciary’s Exclusive Power Over Legal Fees, Denies GSIS Exemption
The Supreme Court denies GSIS’s claim of exemption from legal fees, affirming the judiciary’s exclusive rule-making power under the Constitution.
Affinity Survives Death But Not Falsification: Estafa and Article 332
The Supreme Court rules on whether a son-in-law can invoke the Article 332 exemption from criminal liability for estafa after his wife's death.
Franchise TAX Exemptions Actual Payment NOT Required FOR Availment
Indigency Status Corporations Cannot Claim FEE Exemption Despite Aiding THE Poor
Philippine Supreme Court rules corporations cannot claim indigent litigant fee exemptions, even when serving the poor. Learn the legal basis.
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Who Pays Real Property Tax When a Government Corporation Assumes a Private Firm's Tax Liability?
The Supreme Court rules on whether NPC can claim tax exemptions for a power plant it does not own or use under a BOT agreement.
Philippine Airlines TAX Exemption Upholding Franchise Rights Despite NET Losses
Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained
The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Age of Criminal Responsibility: Testimonial Evidence and Protecting Juvenile Offenders
How testimonial evidence can prove a juvenile offender's age for exemption from criminal liability under RA 9344.
Protecting THE Family Home Clarifying Exemptions From Execution Under THE Family Code
Family Home Exemption in the Philippines: Limits on Execution and the Duty to Prove Claims
A Supreme Court ruling shows that the family home exemption from levy is not automatic—the person claiming it must substantiate that the property is still a family home.
Real Property Tax: What Counts as Pollution Control Equipment for Exemption
The Supreme Court clarifies when pollution control structures qualify for real property tax exemption under the Local Government Code.
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.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
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.