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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Mar 6, 2002 percentage tax commercial broker branch office tax law bir gross receipts tax

Percentage Tax on Commercial Brokers: Lessons from Nichimen Corporation

When does a branch office become a commercial broker liable for percentage tax? The Supreme Court clarifies in Nichimen Corporation.