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 “capital expenditure”

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Oct 9, 2016 administrative law energy regulation meralco erc performance-based regulation rate-setting

MERALCO Rate Case: Supreme Court Upholds ERC’s Shift to Performance-Based Regulation

Supreme Court affirms ERC’s shift to PBR for setting MERALCO rates, barring collateral attacks on administrative regulations.

Apr 23, 2003 tax law advertising expenses deductions nirc capital expenditure income tax

Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines

Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.