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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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.
Pipeline Operator as Common Carrier: Tax Exemption Under the Local Government Code
Supreme Court rules pipeline operators are common carriers exempt from local business tax under Section 133(j) of the Local Government Code.
Pipeline Operators as Common Carriers: Tax Exemption Under the Local Government Code
Philippine Supreme Court ruling on whether pipeline operators qualify as common carriers exempt from local business taxes under the Local Government Code.
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.
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.