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.
PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Wrong Court, Wrong Remedy: Appeals From Labor Arbiter Decisions in the Philippines
Learn why a Labor Arbiter decision must be appealed to the NLRC, not the RTC, and how choosing the wrong remedy can make a judgment final and executory.