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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Family Home Exemption: Claiming Protection Before the Execution Sale
Philippine Supreme Court ruling on when and how judgment debtors must claim the family home exemption from execution sale.
Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict
When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Exhaustion of Administrative Remedies in CARP Exemption Cases: Lessons from Santos Development Corp.
A landowner's failure to follow DAR administrative procedures bars judicial relief, even in mandamus petitions. Learn the key rules.
Exhaustion of Administrative Remedies Key in Agrarian Reform Exemption Cases
Landowners must follow DAR procedures before going to court, as shown in Nicanor T. Santos Development Corp. v. DAR.
Waiver and the Family Home Claiming Exemption From Execution in Philippine Law
Philippine Supreme Court clarifies when a family home exemption from execution is lost through waiver or delay in claiming it.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Family Home Exemption: When Creditors Can Seize Your Property in the Philippines
The family home exemption protects Filipino families from creditors—but not for debts incurred before the home was constituted. Learn the rules.
Taxation OF Stemmed Leaf Tobacco Clarifying Exemptions FOR Tobacco Manufacturers
Reconstitution of Lost Titles and Agrarian Reform: Strict Compliance and Beneficiary Rights
Explore the Junio v. Garilao ruling on land reclassification, CARP exemptions, and why strict compliance matters in agrarian reform cases.
VAT Exemption for Steam Supply: Protecting Taxpayers From Erroneous Payments
The Supreme Court ruled that geothermal steam sold to NPC is VAT-exempt, entitling the supplier to a full refund of erroneously paid taxes.
PLDT v. City of Bacolod: The Limits of the Most-Favored-Treatment Clause in Tax Exemptions
The Supreme Court rules that the most-favored-treatment clause in R.A. 7925 does not grant tax exemptions to telecommunications companies.
Most Favored Treatment Clause in Telecom: What PLDT v. Bacolod Means for Tax Exemptions
The Supreme Court rules that Section 23 of RA 7925 does not grant automatic tax exemptions to telecom companies. Learn what this means.
Corporate Assets and Execution: Exemptions for Juridical Entities in Philippine Law
Philippine Supreme Court ruling on why corporations cannot claim execution exemptions meant for natural persons.
CBA Scholarship Benefits Resolving Ambiguities IN Favor OF Labor
Security agency loses bid to exempt receivables from garnishment; Court applies labor-friendly rule on execution exemptions.
Real Property Tax vs Franchise Exemptions: RCPI Ruling for Telecom Firms
Supreme Court clarifies that "in lieu of all taxes" franchise clauses do not exempt telecom firms from real property tax on buildings and towers.
Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections
Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.
PPA Withdrawal of Tax Exemption and Liability for Real Property Taxes
Supreme Court ruling on PPA's liability for real property taxes after withdrawal of tax exemptions under PD 1931 and the Local Government Code.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities
Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.
Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines
The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Specific Tax on Stemmed Leaf Tobacco: When Exemptions Do Not Apply
Philippine Supreme Court ruling on specific tax liability of stemmed leaf tobacco dealers and the limits of tax exemptions under the NIRC.
Tax Exemptions in Special Economic Zones: Limits on Presidential Power
Supreme Court rules President cannot grant tax exemptions in special economic zones—only Congress can, under the Constitution.