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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Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.
Redundancy and Union Busting Claims: What Aboitiz v. Unions Teaches Employers
The Supreme Court upholds a valid redundancy program and clarifies what evidence is needed to prove union busting as unfair labor practice.
BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM
The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.
Navigating Investment Incentives: The Finality of BOI Decisions and Appellate Procedure
The Supreme Court ruled that a denial of an income tax holiday by the Board of Investments must be appealed to the Court of Appeals, not the Office of the President.
When Limited Liability Doesnt Shield a Shipowner: The Aboitiz Shipping Ruling
Explaining when a shipowner's limited liability defense fails, based on the Supreme Court's ruling in Aboitiz Shipping v. New India Assurance.
Service of Summons on Corporate Employees: What Aboitiz v. PCIC Teaches About Jurisdiction
The Supreme Court clarifies when service of summons on a corporate employee is valid and why a Rule 38 petition for relief is not a substitute for appeal.
Valid Service of Summons on Corporations: Lessons from Aboitiz International Forwarders
Philippine Supreme Court clarifies when service of summons on a corporate employee is valid and binds the corporation.
Direct Power Connection vs. Franchise Rights: The BATELEC II Ruling
The Supreme Court upheld direct power supply from NPC to a BOI-registered steel firm after the local electric cooperative failed to meet technical and financial standards.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Invalidation of BOI Manual of Operations Incentives for Registered Enterprises
Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.
When Can the BOI Amend a Company's Registration? A Look at First Lepanto Ceramics
The Supreme Court clarifies the BOI's discretion to amend a registered enterprise's product line, even amid pending violation cases.