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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Capital Gains Tax on Real Property in the Philippines: Rates and Filing
Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.
Tax-Free Exchanges and Capital Gains Tax: Lessons from a Landmark Supreme Court Ruling
The Supreme Court clarifies when a tax-free exchange followed by a share sale is subject to capital gains tax, not income tax.
When a Lawyer Takes Client Funds for Taxes: Lessons from Ojales v. Villahermosa
A lawyer who received P21,280 for capital gains tax and title processing but did nothing was suspended. Learn the ethical rules.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
Redemption Rights and Capital Gains Tax in Foreclosure Sales: Key Lessons from Supreme Transliner v. BPI Famil
Philippine Supreme Court clarifies redemption price in bank foreclosure sales, including when capital gains tax applies and what charges are valid.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Real Property Sale Obligations: Who Pays Registration and Capital Gains Tax
Philippine Supreme Court ruling on vendor obligations for registration expenses, eviction of occupants, and capital gains tax in property sales.
Who Pays Capital Gains Tax and Sale Registration Costs in Philippine Property Deals
Philippine Supreme Court clarifies who bears capital gains tax and registration expenses in property sales, distinguishing obligations of individual and corporate sellers.