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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Documentary Stamp Tax in the Philippines: What Triggers It and Who Pays
Documentary stamp tax in the Philippines is a tax on documents that transfer property or rights. Learn what transactions trigger DST and who pays it.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Illegal Dismissal and Contractual Rights for Seafarers: Key Lessons from Loadstar v. Erispe
Philippine Supreme Court clarifies seafarers' rights on illegal dismissal, vacation leave, overtime pay, and medical expense claims under the POEA-SEC.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Navigating Water Rights: Upholding Property Rights Amidst Natural Easements
The Supreme Court clarifies the limits of natural water easements and property rights in this dispute over subdivision flooding and liability.
Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR
When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.
Documentary Stamp Tax: When the Refund Period Starts for Metered Payments
Philippine Bank of Communications v. CIR clarifies when the two-year DST refund period begins for metered stamp users.
Recomputing Monetary Awards in Illegal Dismissal Cases: Full Compensation Amidst Legal Recourse
Learn how the Supreme Court handles monetary awards in illegal dismissal cases, ensuring full compensation for employees while respecting legal remedies.
Judicial Conduct on Trial: Balancing Online Presence and Ethical Duties
A Supreme Court ruling on a judge's Friendster photos and courtroom conduct clarifies ethical boundaries for magistrates online and offline.
Accountability Amidst Chaos: Supreme Court Upholds Abu Sayyaf Kidnapping Convictions
The Supreme Court affirms the kidnapping convictions of Abu Sayyaf members, rejecting alibi, duress, and minority defenses.
Renewed Policies, Renewed Taxes: DST on Life Insurance Increases
Supreme Court rules documentary stamp tax applies to renewed life insurance policies and additional group members, not just original issuance.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Protecting Public Funds Supreme Court Invalidates Compromise Agreement Involving Government Assets
Supreme Court voids PNCC-Radstock compromise that would have transferred P6.185 billion in public assets to a private foreign firm.
Protecting Public Assets: Court Approves Conversion of Coconut Levy-Funded Shares Amidst Ownership Dispute
The Supreme Court allows converting sequestered SMC shares into preferred shares to protect public assets during the coconut levy ownership dispute.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Foreclosure Amidst Corporate Liquidation Secured Creditor Rights Prevail
Philippine Supreme Court ruling on secured creditor foreclosure rights during corporate liquidation proceedings under RA 8799 and the Corporation Code.
Easement OF Right OF WAY Ensuring Access Amidst Landlocked Property
CARP Coverage and Tenancy: Resolving Land Disputes Amidst Conflicting Claims and Vested Rights
Philippine Supreme Court ruling on how pending DARAB tenancy cases affect forcible entry jurisdiction and CARP coverage.
Mutual Life Insurance Companies Exempt from Premium Tax and DST
Supreme Court rules mutual life insurance companies are cooperatives exempt from premium tax and documentary stamp tax without CDA registration.
Deceptive Promises Estafa Conviction Despite Victims Naivete In Travel Agent Scam
Philippine Supreme Court affirms estafa conviction of fake travel agent, ruling that victims' gullibility does not absolve fraudsters of criminal liability.
Relocation Rights AND Preliminary Injunctions Upholding Development Plans Amidst Housing Disputes
Revisiting Criminal Liability Distinguishing Homicide From Murder Amidst Claims Of Treachery
The Supreme Court clarifies when treachery and evident premeditation must be proven to elevate homicide to murder.