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.

Showing 1–2 of 2 articles for “administrative settlement”

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Aug 30, 2023 tax law court of tax appeals government agencies administrative settlement presidential decree 242 bureau of internal revenue

When Tax Disputes Between Government Agencies Must Be Settled Administratively

Supreme Court ruling on whether tax disputes between government agencies go to the CTA or administrative settlement under P.D. 242.

Sep 17, 2009 real property tax territorial jurisdiction local government tax sale annulment of judgment

Territorial Jurisdiction and Taxing Power: The Limits of Local Authority

A local government cannot tax property outside its territory. The Supreme Court explains why jurisdiction defines taxing power.