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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CARP Exemption for Livestock Farms: Proof Must Be Exclusive and Timely
Landowners seeking CARP exemption for livestock raising must prove exclusive use as of June 15, 1988, not just belated claims.
Condominium Rights: Exclusive Use vs Unrestricted Construction on Common Areas
Philippine Supreme Court clarifies that exclusive use of a condominium limited common area does not permit unrestricted construction or leasing to third persons.
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