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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Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land
When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
Tax Exemption vs Beneficial Use: GSIS Charter and Local Government Code Conflict
When does GSIS lose its tax exemption? The Supreme Court clarifies how the Local Government Code limits the GSIS charter's tax immunity.
Real Property Tax on Government Land: When the Beneficial User Pays
The Supreme Court explains when a government-owned corporation is the "beneficial user" of public land and must pay real property tax.
Taxing Public Utilities When Government Entities Operate Like Private Businesses
When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.