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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Customs Jurisdiction and Forum Shopping in Importation Disputes
Supreme Court clarifies CTA jurisdiction over customs seizure cases and when forum shopping does not apply in importation disputes.
Corporate Rehabilitation Tax Waivers and CTA Jurisdiction: Key Insights from Steel Corporation of the Philippi
Learn how the Supreme Court clarified CTA jurisdiction over tax waiver disputes arising from corporate rehabilitation under R.A. 10142.
Exhaustion of Administrative Remedies and CTA Jurisdiction in Tax Disputes
The Supreme Court clarifies that the CTA cannot review the CIR's quasi-legislative interpretation of tax laws, and taxpayers must exhaust administrative remedies first.
Donor's Tax on Share Sales: Fair Market Value and Donative Intent
Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.
CTA Jurisdiction Over Local Tax Disputes: The City of Manila v. Grecia-Cuerdo Ruling
The Supreme Court clarifies that the Court of Tax Appeals has jurisdiction over certiorari petitions questioning RTC interlocutory orders in local tax cases.