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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Retroactivity of Supreme Court Decisions on Tax Exemptions: CJH Development v. BIR
The Supreme Court clarifies when tax exemption rulings apply retroactively and why declaratory relief is not the proper remedy for contesting tax assessments.
Taxing Telecommunications: No Exemption Without Explicit Grant
The Supreme Court rules that the phrase "exclusive of this franchise" in RA 7678 does not exempt Digitel's real properties from real property tax.
Retirement Benefits Tax Exemption: Age and Tenure Requirements Explained
Retirement benefits are tax-exempt only if the retiree meets the 10-year service and 50-year age requirements under the NIRC.
Protecting the Family Home When Courts Must Investigate Exemption Claims
The Supreme Court voids a writ of execution where the trial court ignored claims that the property was an exempt family home.
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.
Navigating TAX Exemptions THE Fine Line Between National AND Local Levies
Fishpond Exemption and Farmworker Security of Tenure After Lease Expiration
Philippine Supreme Court ruling on whether fishpond farmworkers retain security of tenure after a civil law lessee's lease expires.
Agrarian Reform: When Courts Can Interfere With DAR's Discretion
Explains when courts may review DAR decisions in agrarian reform cases, using a 2008 Supreme Court ruling on CARP exemptions.
Family Home vs Co-Ownership: Balancing Heirs' Rights in Property Partition
When heirs dispute partition, the family home enjoys special protection. Learn how Philippine law balances co-ownership rights with family home exemptions.
Agrarian Reform Church Lands AND THE Limits OF Exemption
The Supreme Court ruled that church lands are not exempt from agrarian reform, and a trustee cannot claim multiple retention rights.
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Expropriation of Small Lots Upheld: The Limits of RA 7279's Exemption Rule
Supreme Court clarifies when small property owners may be exempt from expropriation, and the prospective effect of RA 7279.
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
Improperly Impleading Agencies: BSP Exemption in Administrative Appeals
The Supreme Court clarifies that agencies like the BSP and Monetary Board cannot be impleaded as respondents in Rule 43 appeals.
Winning Your Land Dispute: Why Clear Titles and Legal Standing Matter in Philippine Property Law
Learn how the Supreme Court's ruling on legal standing and CARP exemptions affects land disputes, property titles, and farmer-beneficiary rights in the Philippines.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
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.
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.
Substantial Justice Prevails SC Remands Carp Exemption Case Despite Procedural Lapses
SC explains when procedural lapses yield to substantial justice in labor cases, and reinstates the rule on employer liability.
Livestock Farms and Agrarian Reform: Understanding CARP Exemption in the Philippines
Learn how the Supreme Court ruled that livestock farms are exempt from CARP coverage, citing key cases and the limits of DAR's regulatory power.
Protecting Government Assets Understanding Exemptions From Execution IN THE Philippines
The Supreme Court clarifies when government funds and properties are exempt from execution, and when judges and sheriffs can be held liable.
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.