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.
Presumption of Regularity vs. Misconduct Claims: Integrity in Court Execution
Learn how the presumption of regularity in official duty interacts with misconduct allegations in administrative cases, from a 2010 Supreme Court ruling.
Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules
SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Illegal Dismissal, Retirement Age, and Employee Benefits: Key Lessons from Ondevilla v. Colegio de San Juan de
Learn how the Supreme Court ruled on constructive dismissal, optional retirement, and CBA benefits for managerial employees in this Philippine labor case.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
Probate Appeals and Executor Disqualification: Lessons from the Marcos Estate Case
The Supreme Court clarifies appeal rules in probate cases and when a criminal conviction disqualifies an executor for moral turpitude.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
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.
VAT Refund for Tourists Upheld: Equal Protection and Tax Classification Explained
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection or tax uniformity.
Healthcare Agreements vs Insurance: Understanding Documentary Stamp Tax
Philippine Supreme Court rules health maintenance organization agreements are insurance contracts subject to documentary stamp tax under the Tax Code.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Safeguarding Public Trust: Preventive Suspension and Unexplained Wealth in Public Office
The Supreme Court clarifies when the Ombudsman may preventively suspend public officials facing charges of dishonesty and unexplained wealth.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
Trade Secrets vs Discovery: Balancing Business Confidentiality and Legal Rights in Philippine Courts
Philippine Supreme Court ruling on when trade secrets are privileged from compulsory disclosure in civil discovery proceedings.
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.
When Is Property "Taken" for Expropriation? The Timing of Just Compensation
Philippine Supreme Court clarifies when "taking" occurs in expropriation, affecting how just compensation is valued.
Accrual Accounting and the All-Events Test: Deducting Business Expenses in Philippine Tax Law
When can a business deduct expenses under accrual accounting? The Supreme Court explains the all-events test in this Philippine tax case.
Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement
Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.
Missed Deadlines Dismissed Cases Understanding Failure TO Prosecute IN Philippine Courts
Understand how Philippine courts handle failure to prosecute and missed deadlines, and why procedural rules may be relaxed in labor cases.
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.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.