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.
Senior Citizen Discounts: Police Power vs. Eminent Domain in Business Regulations
The Supreme Court clarifies that the 20% senior citizen discount is a valid exercise of police power, not eminent domain, in Manila Memorial Park v. DSWD.
Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent
Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.
Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application
The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.
VAT Liability and Contractual Stipulations: Lessons from Mendiola v. Commerz Trading
Philippine Supreme Court clarifies who bears VAT liability when a contract shifts tax burden—and who must pay the BIR.
Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines
Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.
Expropriation and Summary Judgment: Protecting Just Compensation in Philippine Condemnation Cases
When can summary judgment decide just compensation in expropriation cases? The Supreme Court clarifies the rules and protects landowners' rights.
Public Space vs Private Gain: When Loan Agreements Undermine Public Land Rights
Supreme Court rules loans secured by public plaza are void; public dominion property cannot be collateralized for commercial ventures.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
Income Tax Returns: Balancing Confidentiality and Admissibility in Court
When can courts compel production of income tax returns? The Supreme Court clarifies the limits of confidentiality and the proper remedy.
Probating Foreign Wills in the Philippines: A Step-by-Step Guide
Learn how to probate a foreign will in the Philippines, including the legal requirements, court process, and practical steps for heirs and executors.
Accountability in Public Office: Understanding Malversation of Public Funds in the Philippines
The Supreme Court explains the elements of malversation of public funds and why restitution does not erase criminal liability for accountable officers.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
The Power of Compromise: How Philippine Courts Uphold Settlement Agreements
Philippine courts honor settlement agreements as binding contracts. Learn how compromise agreements are enforced and when they can be set aside.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Cityhood Laws and Equal Protection: The League of Cities Doctrine
The Supreme Court upheld the constitutionality of 16 cityhood laws, ruling that Congress validly exempted certain municipalities from higher income requirements.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Cityhood Laws and the Constitutional Criteria for Creating Philippine Cities
The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement that city creation follow Local Government Code criteria.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
Trust and Tax: Protecting Pension Funds Through Beneficial Ownership
How the Supreme Court protected a pension fund's tax-exempt income by recognizing beneficial ownership under Article 1452 of the Civil Code.