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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869
The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.
Casino Franchise Agreements: PAGCOR Obligations and Investment Protection
Supreme Court guidance on casino franchise agreements, PAGCOR's licensing powers, and the limits of court intervention in administrative disputes.
Mootness and Grave Abuse of Discretion in Administrative Appeals: Maglalang v. PAGCOR
Learn when a 30-day suspension is final and unappealable, and when certiorari is the proper remedy for grave abuse of discretion.
Due Process in Administrative Dismissals: Balancing Fairness and Efficiency
The Supreme Court clarifies what procedural due process truly requires in administrative dismissals, using the Vivo v. PAGCOR case as a guide.
Upholding Dismissal for Dishonesty When Casino Employees Betray Public Trust
Supreme Court reinstates dismissal of PAGCOR dealers who declared void craps throws as good dice, defrauding the house.
Dismissal for Dishonesty Upheld: PAGCOR Dealers' Craps Fraud Case
Supreme Court reinstates dismissal of PAGCOR dealers for serious dishonesty in rigged craps game, clarifying administrative due process rules.
Administrative Jurisdiction in the Philippines: Ombudsman, PAGC, and the CSC Appeal Route
A 2011 Supreme Court ruling clarifies concurrent jurisdiction among anti-graft bodies and why appeals must go to the CSC first.
PAGCOR's Evolving Tax Status: Navigating Exemptions and Constitutional Limits
The Supreme Court clarifies PAGCOR's tax liability under RA 9337—subject to income tax but exempt from VAT.
PAGCOR v. Fontana: Contracts Bind Government Agencies Too
Supreme Court rules PAGCOR must honor its casino MOA with Fontana, affirming that contracts bind government agencies.
Gambling Debts and Casino Chips: When a Junket Player Cannot Collect
A Korean high roller loses bid to redeem US$2.1 million in casino chips from PAGCOR. Learn the legal rules on gambling debts.
VAT Exemption for PAGCOR Transactions: What Acesite Means for Philippine Businesses
Learn how the Supreme Court ruled that services to PAGCOR are zero-rated VAT, sparing suppliers from paying the 10% tax.
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.
Dishonesty Beyond Duty: Upholding Dismissal in PAGCOR Case
The Supreme Court ruled that dishonesty need not be work-related to justify dismissal from government service, affirming PAGCOR's dismissal of a branch manager.
Security of Tenure vs. Loss of Trust: Defining Confidential Employees at PAGCOR
Supreme Court ruling on PAGCOR employees' security of tenure, confidential positions, and loss of trust and confidence as grounds for dismissal.
PAGCOR Franchise Limits, Delegation, and Mootness in Constitutional Challenges
The Supreme Court clarifies PAGCOR cannot delegate its franchise, and explains when constitutional challenges become moot.
Back Wages and Illegal Dismissal: What Salas v. PAGCOR Means for Employees
The Supreme Court clarifies that illegally dismissed employees are entitled to back wages even if later found guilty of separate administrative charges.
PAGCOR v. Rilloraza: When Is an Employee Dismissal for Misconduct Valid?
Supreme Court explains when workplace misconduct justifies dismissal and when it is only simple neglect of duty, with security of tenure protected.
Del Mar v. PAGCOR: The Scope of PAGCOR's Franchise and Jai-Alai Operations
The Supreme Court ruled PAGCOR's franchise under P.D. 1869 does not include operating jai-alai, a gambling activity requiring express legislative grant.
PAGCOR’s Authority Unveiled: Navigating the Limits of Gambling Franchises in the Philippines
The Supreme Court rules PAGCOR’s franchise covers gambling casinos, not jai-alai. A landmark case on legislative franchises.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.
When Sequestration Does Not Oust Trial Courts: PAGCOR v. Court of Appeals
A Supreme Court ruling clarifies that sequestration alone does not strip regular courts of jurisdiction over ownership disputes involving sequestered assets.
Confidential Employees and Security of Tenure: What PAGCOR v. Salas Teaches
The Supreme Court clarifies that a position's actual functions, not its legal label, determine if an employee is truly confidential.