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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Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions
The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.
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.
Civil Service Coverage in the Philippines: Clarifying Exemptions for Government Agencies
The Supreme Court clarifies that all government agencies, including intelligence bureaus, fall under civil service coverage despite statutory exemptions.
Decoding Tax Exemptions: Why Philippine Courts Demand Explicit Language
Philippine courts construe tax exemptions strictly against the grantee. Learn from Davao Gulf Lumber Corp. v. CIR why explicit statutory language is essential.
Wage Order Exemptions: Why National Guidelines Trump Regional Board Decisions
Philippine Supreme Court ruling on why regional wage board guidelines need national approval before granting exemptions.
When a Wage Order Exemption Fails: The Distressed Establishment Rule
Explaining the Supreme Court ruling on wage order exemptions for distressed establishments and the cut-off for measuring losses.
Wage Order Exemptions: Understanding Distressed Establishment Criteria in the Philippines
The Supreme Court clarifies how the interim period is computed for distressed establishment exemptions from wage orders in the Philippines.
Paid-Up Capital Meaning in Philippine Corporations and Wage Order Exemptions
Learn how the Supreme Court defined paid-up capital in MSCI v. NWPC, affecting distressed employer wage order exemptions.
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.
Taxing Government Entities: Local Government Power and Exemptions Under the LGC
The Supreme Court clarifies when local governments may tax government-owned corporations, balancing local autonomy with national exemptions.
Paid-Up Capital vs Authorized Capital Stock: Wage Order Exemption Rules in the Philippines
Philippine Supreme Court clarifies that wage order exemptions use paid-up capital, not authorized capital stock, in Central Textile Mills v. NWPC.