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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Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Understanding Tax Exemptions for Condominium Dues and Fees: A Landmark Philippine Supreme Court Ruling
The Supreme Court clarifies when condominium association dues are taxable, resolving the validity of BIR RMC No. 65-2012.
Condominium Dues and Utility Disconnection: What Unit Owners Must Know
The Supreme Court upheld a condominium association's right to disconnect utilities for unpaid dues, clarifying owner obligations under the Condominium Act.
Legal Compensation of Debts in the Philippines: When Can You Offset Dues?
Learn when Philippine law allows compensation or set-off of debts, and why unliquidated claims cannot offset condominium dues.