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 1–3 of 3 articles for “capital gains tax”

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Feb 25, 2020 tax law capital gains tax share swap nirc supreme court corporate restructuring

Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions

The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.

Jun 6, 2017 expropriation capital gains tax eminent domain just compensation property law taxation

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.

Oct 19, 2010 zonal valuation capital gains tax documentary stamp tax real property tax bir supreme court ruling

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.