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.

Showing 1–4 of 4 articles for “final withholding tax”

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Apr 25, 2021 documentary stamp tax gross receipts tax special savings accounts banking taxation philippine veterans bank tax law

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.

Nov 22, 2017 pagcor franchise tax income tax vat fringe benefit tax philippine tax law

PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law

The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.

Jun 6, 2017 expropriation capital gains tax eminent domain just compensation property law taxation

Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?

Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.

Oct 9, 2006 tax law franchise tax tax exemption philippine airlines final withholding tax supreme court

Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision

The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.