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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Faculty Rights and Union Membership: Protecting the Right to Self-Organization in Educational Institutions
The Supreme Court clarifies that faculty members are not managerial employees and may form unions, protecting their right to self-organization.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
Tax Exemption for Educational Institutions: The Actual, Direct, and Exclusive Use Rule
Philippine Supreme Court clarifies that tax exemption for educational institutions requires actual, direct, and exclusive use of property, and that disputes must first go through administrative remedi