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.
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.
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.
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.
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.
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.
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.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
Misrepresenting MCLE Compliance: Supreme Court Suspends Lawyer for Three Years
The Supreme Court suspended a lawyer for three years for falsely claiming MCLE exemptions in court pleadings, reinforcing ethical duties.
Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses
Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.
Extraordinary Diligence: Carrier Liability for Misdelivered Goods
When a courier delivers to the wrong person, the shipment is legally "lost." The Supreme Court explains carrier liability and the limits of air waybill exemptions.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM
The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.
Mergers and Documentary Stamp Tax: Clarifying Tax Exemptions for Corporate Restructuring
Supreme Court clarifies that real property transfers pursuant to a merger are not subject to documentary stamp tax under the NIRC.
Family Home Exemptions, Res Judicata, and Execution Sales Under the Family Code
Supreme Court clarifies when a family home may be sold on execution and how res judicata bars relitigating its value.
Taxing Times: Government Instrumentalities and Real Property Tax Exemptions in the Philippines
The Supreme Court clarifies when government instrumentalities like airport authorities are exempt from local real property taxes.
Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers
The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.