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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PAGCOR Player Registration and Site Distance Rules for Gaming Venues
PAGCOR rules on gaming site distance requirements and player registration ID cards, including 2018 amendments on exemptions and acceptable IDs.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Native Title vs. Statutory Rights: Land Ownership in Baguio City After the IPRA Exemption Ruling
The Supreme Court clarifies that Baguio City is exempt from the IPRA, except for native title claims based on time immemorial possession.
PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
Family Home Protection in the Philippines: Understanding Execution Exemptions
When is a family home exempt from execution in the Philippines? The Supreme Court clarifies the limits of this protection.
Business Permit Fees vs. Local Taxes: SC Ruling on Economic Zone Exemptions
SC rules tax-exempt economic zone entities must still pay business permit fees, which are regulatory, not tax.
Lack of Marriage License Nullifies Union Even When Psychological Incapacity Fails
Supreme Court voids marriage for missing license despite rejecting psychological incapacity claim, clarifying Article 34 exemption rules.
Protecting THE Family Home Clarifying Exemption From Execution Under THE Family Code
When Is a Family Home Exempt from Execution? Key Lessons from Taruc v. Maximo
A Supreme Court ruling clarifies when a family home is exempt from execution and what evidence a judgment debtor must present to claim the exemption.
Family Home Exemption From Execution: What Philippine Law Requires
Philippine Supreme Court clarifies family home exemption from execution, requiring proof of actual occupancy and compliance with Family Code.
Taxing Transit: LRTA Exemption and the Public Good
The Supreme Court ruled the Light Rail Transit Authority is a government instrumentality exempt from real property tax, resolving conflicting rulings.
Direct Contracting in Government Procurement: When Exemptions Lead to Liability
The Supreme Court clarifies when direct contracting in government procurement is allowed and when it leads to administrative liability for public officers.
Navigating Tax Exemptions for Government-Owned Properties in the Philippines: Insights From a Landmark Case
Learn how the Supreme Court clarified tax exemptions for government-owned properties in the Philippines through a landmark ruling.
Intellectual Disability as a Defense: The Limits of Exemption from Criminal Liability in Statutory Rape Cases
The Supreme Court clarifies when intellectual disability or imbecility exempts an accused from criminal liability, and why it did not apply in this statutory rape conviction.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Exemption From Agrarian Reform: Land Reclassification and Its Impact on Property Rights
The Supreme Court clarifies when land reclassified as non-agricultural before 1988 is exempt from CARP coverage, protecting property rights.
Land Reclassification and Agrarian Reform Exemptions: A Guide for Property Owners and Farmers
Explaining when land reclassified before June 15, 1988 is exempt from CARP coverage, based on a 2021 Supreme Court ruling.
Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell
The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.
Tax Exemption Challenges and the CTA's Exclusive Jurisdiction Over BIR Issuances
Learn why the Court of Tax Appeals, not regional trial courts, has exclusive jurisdiction over tax exemption cases and BIR revenue issuances.
PAGCOR Tax Exemptions: When a Casino Licensee Still Pays Income Tax
The Supreme Court clarifies that PAGCOR's tax exemptions under PD 1869 do not automatically cover licensees operating their own casinos.
Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Separation Pay Tax Exemption: Insights from a Landmark Philippine Supreme Court Ruling
Learn how the Supreme Court clarified that separation pay from redundancy is tax-exempt, even when computed using a retirement plan formula.
Understanding Tax Exemptions for Condominium Dues and Fees: A Landmark Philippine Supreme Court Ruling
The Supreme Court clarifies when condominium association dues are taxable, resolving the validity of BIR RMC No. 65-2012.