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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Rape Conviction Upheld: Minor Status No Shield for Uncles' Heinous Acts
Supreme Court affirms rape convictions of uncles who were minors at the time, ruling discernment removes exemption from liability.
Wage Order Exemptions Limited to One Year Under NWPC Guidelines
Philippine Supreme Court rules wage order exemptions for distressed firms are non-extendable beyond one year under NWPC guidelines.
Tax Exemption for Educational Institutions: The Actual, Direct, and Exclusive Use Rule
Philippine Supreme Court clarifies that tax exemption for educational institutions requires actual, direct, and exclusive use of property, and that disputes must first go through administrative remedi
Tax Exemptions for Government Corporations: The Philippine Ports Authority Case
The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.
Taxing Telecommunications: Local Government Power vs. Franchise Exemptions
The Supreme Court ruled that the Local Government Code's withdrawal of tax exemptions prevails over PLDT's franchise exemption claim under R.A. 7925.
Specific Tax on Stemmed Leaf Tobacco: Exemptions for Manufacturers Clarified
Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from specific tax under the NIRC.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Exhaustion of Administrative Remedies and Grave Abuse of Discretion in Agrarian Land Reclassification
When can landowners skip administrative appeals and go straight to court? The Supreme Court clarifies the rule in a CARP exemption case.
Docket Fees and Government Instrumentalities: Clarifying Exemptions in Legal Proceedings
The Supreme Court clarifies when government-owned corporations are exempt from docket fees and the limits of that exemption.
When Domestic Discipline Turns Deadly: Murder and Cruelty in Philippine Law
A Supreme Court ruling on murder qualified by cruelty examines domestic abuse, criminal liability, and the exemption of relatives as accessories.
Taxing Public Utilities When Government Entities Operate Like Private Businesses
When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.
Upholding Statutory Intent: HDMF Rule-Making Power and Employee Benefit Exemptions
Supreme Court rules HDMF exceeded its authority by requiring both provident and housing plans for Pag-IBIG exemption.
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.
CPE Compliance Mandatory OR Moot Examining Professional License Renewal IN THE Philippines
Supreme Court clarifies that IBP dues are mandatory for lawyers, and senior citizen exemptions do not cover them.
Common Carrier vs Private Carrier: Cargo Loss Liability in Philippine Shipping
Philippine Supreme Court clarifies when a shipping line is a common carrier and liable for cargo loss, rejecting "owner's risk" exemptions.
Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions
The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.
Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions
Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under 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.
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.
Civil Service Coverage in the Philippines: Clarifying Exemptions for Government Agencies
The Supreme Court clarifies that all government agencies, including intelligence bureaus, fall under civil service coverage despite statutory exemptions.
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.
Wage Order Exemptions: Why National Guidelines Trump Regional Board Decisions
Philippine Supreme Court ruling on why regional wage board guidelines need national approval before granting exemptions.
Private vs Common Carriers: Exemption Clauses in Philippine Shipping Law
When can a shipowner validly disclaim liability for lost cargo? The Supreme Court explains the difference between private and common carriers.
Wage Order Exemptions: Understanding Distressed Establishment Criteria in the Philippines
The Supreme Court clarifies how the interim period is computed for distressed establishment exemptions from wage orders in the Philippines.