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.
Third-Party Claims in Labor Disputes: Protecting Assets from Wrongful Levy
Learn how the Supreme Court protects third-party asset owners from wrongful levy in labor dispute executions, and the proper remedies available.
Jan 14, 2020taxationinternational shippingdemurragegross philippine billingscorporate income taxsupreme court
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Nov 25, 2014pezareal property taxlocal government taxationtax exemptioninstrumentality of national government
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.