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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Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.
Understanding the Difference Between Tax Assessments and Compliance Notices in the Philippines
The Supreme Court clarifies why not all BIR notices are tax assessments, and what this means for taxpayers facing compliance letters.
Understanding Tax Compromise Agreements: Validity and Implications for Taxpayers
The Supreme Court affirms the validity of tax compromise agreements under the NIRC, protecting good-faith settlements with the BIR.
Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Unlocking the Timeline for VAT Refund Claims: A Guide to Navigating Tax Refund Procedures in the Philippines
Learn how the Supreme Court clarified the 120-day and 30-day periods for VAT refund claims, and what documents prove zero-rated sales.
Navigating Tax Penalties: Understanding the Supreme Court's Ruling on Late Filing and Surcharges
A clear guide to the Supreme Court's ruling on tax penalties, late filing, and surcharges under Philippine tax law.
Valid Land Titles and Res Judicata: Key Lessons from a Philippine Property Dispute
Philippine Supreme Court ruling on why tax declarations don't prove ownership and how res judicata bars relitigating property claims.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Separation Pay Tax Exemption: Insights from a Landmark Philippine Supreme Court Ruling
Learn how the Supreme Court clarified that separation pay from redundancy is tax-exempt, even when computed using a retirement plan formula.
Reinstated Government Employees Crediting Prior Service Upon Refund OF Retirement Benefits
Learn how the Supreme Court ruled that separation pay due to redundancy remains tax-exempt even if computed under a retirement plan formula.
When Technicalities Yield to Justice: Procedural Lapses in Tax Appeals
The Supreme Court reminds the CTA that procedural rules must serve justice, not defeat it, in tax disputes.
Understanding Jurisdiction in Injunction Cases: A Guide for Property Owners and Legal Practitioners
Learn how the Supreme Court resolved a tax dispute between two LGUs, and what it means for property owners facing competing tax claims.
Real Property Tax Disputes: Location, Titles, and Escrow When LGUs Compete
When two LGUs claim the same property for real estate tax, who gets paid? The Supreme Court's answer in Municipality of Cainta v. Spouses Braña.
Understanding Tax Exemptions for Condominium Dues and Fees: A Landmark Philippine Supreme Court Ruling
The Supreme Court clarifies when condominium association dues are taxable, resolving the validity of BIR RMC No. 65-2012.
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Local Fiscal Autonomy vs National Film Development: The Operative Fact Doctrine in Tax Cases
The Supreme Court balances local fiscal autonomy and national film development in the FDCP amusement tax case, applying the operative fact doctrine.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
Upholding Torrens Title When Tax Declarations Fail to Prove Ownership
The Supreme Court affirms that a Torrens certificate of title prevails over tax declarations, which do not prove ownership. Learn the rules on collateral attacks and prescription.
Holding Company vs Financial Intermediary: Local Business Tax on Dividends
Supreme Court clarifies that holding companies receiving dividends are not non-bank financial intermediaries subject to local business tax under the Local Government Code.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Are Club Membership Fees Taxable Income? The Supreme Court Weighs In
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-able receipts.
Supreme Court: Membership Fees of Non-Profit Clubs Not Subject to Income Tax and VAT
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-liable, limiting BIR RMC No. 35-2012.
UP Tax Exemption: Balancing Public Benefit and Local Revenue
Supreme Court rules UP exempt from real property tax on land leased to Ayala Land under RA 9500, balancing public benefit and local revenue.