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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Understanding THE Impact OF Unconstitutional Laws ON Amusement TAX Remittances IN THE Philippines
Navigating Fiscal Autonomy: The Limits of Incentive Disbursement in State Universities
The Supreme Court clarifies when the Film Development Council may claim amusement tax remittances from theater operators after the unconstitutionality ruling.
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.
Golf Courses and Amusement Tax: When Local Tax Power Exceeds Its Boundaries
The Supreme Court nullifies Cebu City's amusement tax on golf courses, ruling it exceeds the Local Government Code's grant of taxing authority.
Local Autonomy vs National Interest: Can Congress Override Local Taxing Power
The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.
Amusement Tax Authority: Defining Places of Amusement Under the Local Government Code
Supreme Court clarifies which venues qualify as "places of amusement" for provincial amusement tax under the Local Government Code.
Amusement Tax and Local Government Authority: Defining "Other Places of Amusement"
Supreme Court rules provinces cannot tax resort admissions as "other places of amusement" under the Local Government Code.
Litis Pendentia When Two Courts Collide Over Amusement Taxes
When two courts hear the same dispute over amusement tax rewards, litis pendentia allows dismissal of the later suit.
VAT vs Amusement Tax: What Cinema Operators Should Know
The Supreme Court ruled cinema ticket sales are subject to local amusement tax, not VAT. Learn the key points.
National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines
Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.