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.

Showing 1–2 of 2 articles for “beneficial-use”

Sort:Newest Oldest

Sep 5, 2018 real property tax local government code tax liability beneficial use philippine supreme court

Real Property Tax: Who Pays When Ownership and Possession Differ

Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.

Jun 27, 2006 tax-exemption gsis local-government-code real-property-tax beneficial-use government-corporations

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.