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 17 of 7 articles for city of iloilo

Challenging Real Property Tax Ordinances: The Iloilo Case and the Rule on Exhaustion of Remedies

The Supreme Court dismissed a direct challenge to Iloilo City's real property tax ordinance, reaffirming that taxpayers must first exhaust administrative remedies before going to court.

Preliminary Injunctions Safeguarding Rights Without Prejudging the Merits

The Supreme Court clarifies that preliminary injunctions must preserve rights, not prejudge cases, citing City of Iloilo v. Honrado.

Franchise Tax Exemptions: Scope and Limits for Telecom Companies

The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.

Who May File Libel Cases: City Prosecutor vs Provincial Prosecutor

Supreme Court rules on which prosecutor has authority to file libel Informations, and why a wrong prosecutor's filing is a fatal jurisdictional defect.

Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules

Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.

LGU Right to Immediate Possession in Expropriation: City of Iloilo v. Legaspi

When can an LGU take immediate possession of private property in expropriation? The Supreme Court explains the 15% deposit rule.

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.