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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Senior Citizen Discounts: When Golf Clubs Must Comply
The Supreme Court clarifies when private golf and country clubs must grant the 20% senior citizen discount under RA 9994.
Senior Citizen and PWD Discounts: Police Power, Not Eminent Domain
The Supreme Court upheld the 20% senior citizen and PWD medicine discounts as a valid exercise of police power, not eminent domain requiring just compensation.
Senior Citizen and PWD Discounts: Police Power, Not Unconstitutional Taking
The Supreme Court upholds the 20% discount for senior citizens and PWDs as a valid exercise of police power, not an unconstitutional taking of property.
Discounts FOR THE Disabled Upholding Equal Access TO Medicines Under Police Power
The Supreme Court upholds the 20% PWD medicine discount as a valid exercise of police power, not eminent domain.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
Senior Citizen Discounts: Police Power vs. Eminent Domain in Business Regulations
The Supreme Court clarifies that the 20% senior citizen discount is a valid exercise of police power, not eminent domain, in Manila Memorial Park v. DSWD.
When Power Discounts Must Reach Consumers: The PPA Refund Case
Explaining the Supreme Court ruling that electric cooperatives must pass on power discounts and refund over-recoveries to consumers.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Senior Citizen Discounts: Defining meant only the acquisition cost of medicines, not the full discount amount.
The Issue: Tax Credit vs. Tax Deduction The central legal question was whether the 20% senior citizen discount should be claimed as a tax credit or as a tax de
Corporate Authority and Tax Credits: Clarifying the Scope for Senior Citizen Discounts
Supreme Court clarifies corporate officer authority in signing pleadings and affirms tax credit entitlement for senior citizen discounts despite net loss.
Senior Citizen Discounts Understanding TAX Credits FOR Businesses IN THE Philippines
Senior Citizen Discounts Clarifying TAX Credit Entitlements FOR Businesses
Senior Citizen Discounts as Tax Credits: Ensuring Equitable Compensation for Private Establishments
The Supreme Court clarifies that the 20% senior citizen discount is a tax credit, not a mere deduction, ensuring fair treatment for private establishments.