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.
Easements and Eminent Domain in the Philippines: MMDA’s Limits After Diamond Motor
The Supreme Court limits MMDA’s power to impose easements, balancing flood control with private property rights and just compensation.
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.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
Free Patent Land and Road Projects: When the Government Must Pay Just Compensation
The Supreme Court clarifies when the government must pay just compensation for right-of-way easements over free patent lands under the Public Land Act.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.