Legal Insights

Holdover Appointments and Compulsory Retirement: Key Lessons from Atty. Montenegro v. COA

Learn how the Supreme Court ruled on salaries for public servants who continue working past compulsory retirement without CSC approval.

Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority

The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.

Challenging Real Property Tax Ordinances: The Iloilo Case and the Rule on Exhaustion of Remedies

The Supreme Court dismissed a direct challenge to Iloilo City's real property tax ordinance, reaffirming that taxpayers must first exhaust administrative remedies before going to court.

Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities

Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.

Intervention Rights When A Case Fails SO Does THE Right TO Intervene

When a main case is dismissed for lack of jurisdiction, an intervenor's right to intervene also ceases. Learn the rule from Pulgar v. RTC of Mauban.

Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes

Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.

Protecting Your Property: Understanding Sheriffs Authority and Preventing Wrongful Levy in the Philippines

Learn how Philippine law protects property from wrongful levy, using the PFDA case to explain exemptions and legal remedies.

Land Ownership Disputes: Proving Your Claim in the Philippines

Learn how the Supreme Court distinguishes government instrumentalities from GOCCs in real property tax disputes, and what this means for proving ownership claims.

Real Property Tax: Who Is the Actual User in a BOT Agreement?

Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.

Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure

A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.

Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect

A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.

Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines

Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.

Motion for Reconsideration Before Sandiganbayan: No Hearing Required for Finality

A Sandiganbayan decision is not final until it properly resolves a motion for reconsideration—even if the motion was not set for hearing.

Taxpayers Beware: Exhaust Administrative Remedies Before Appealing Property Tax Disputes to Courts

Philippine Supreme Court clarifies that property tax disputes must first go through administrative remedies before courts can intervene.

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.

When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman

Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.

Back Taxes on Undeclared Improvements: What "Declared for the First Time" Means

The Supreme Court explains when local assessors may impose back taxes on previously undeclared building improvements under PD 464.