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 1–14 of 14 articles for “business tax”

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Aug 14, 2026 percentage tax value-added tax vat bir philippines tax train law

Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?

Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.

Aug 14, 2026 vat threshold philippines vat 3 million vat bir vat registration train law vat

The PHP 3 Million VAT Threshold in the Philippines, Explained

Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.

Aug 14, 2026 business permit local business tax philippines compliance renewal requirements

Business Permit Requirements Philippines: A Complete Guide for 2025

Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.

Feb 26, 2024 tax law local government code tax refund tax assessment due process local taxation

Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code

The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.

Jul 10, 2023 local business tax tax assessment epira national power corporation corporate restructuring local government code

Local Tax Assessments After Corporate Restructuring: Who Pays?

Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.

May 3, 2021 local business tax situs of taxation local government code court of tax appeals jurisprudence tax allocation

Local Business Tax Situs and Jurisdiction: Lessons from the Villanueva v. STEAG Case

Learn how the Supreme Court clarified local business tax situs and why appeals in local tax cases must go to the CTA, not the CA.

Jun 27, 2018 local business tax double taxation tax refund city of manila local government code court of tax appeals

Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila

Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.

Apr 7, 2014 tax-refund tax-credit local-government-taxation writ-of-execution revenue-disputes supreme-court

Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes

Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.

Jul 3, 2013 corporate law tax law double taxation local government code supreme court decision

Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines

Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.

Sep 4, 2012 value-added tax transitional input tax credit tax refund bir national internal revenue code fort bonifacio

Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law

Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.

Apr 16, 2008 local taxation petroleum products local government code business tax petron section 133(h)

Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales

Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.

Nov 22, 2007 tax-law local-business-tax gross-receipts contractors local-government-code ericsson

Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines

The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.

Apr 28, 2004 tax law local government code pioneer enterprises tax exemption boi npc

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.

Jul 14, 2003 tax law government corporations real property tax business tax philippine ports authority local taxation

Tax Exemptions for Government Corporations: The Philippine Ports Authority Case

The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.