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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Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
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.
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.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
Local Franchise Tax After EPIRA: When Government Levy on Power Assets Fails
The Supreme Court nullified Bataan's levy on Napocor assets, clarifying local franchise tax limits after EPIRA's transfer of power functions.
Reconveyance and Land Ownership: Proving Ownership in Land Disputes
The Supreme Court nullified a provincial government's levy and auction of NPC properties, clarifying franchise tax rules under EPIRA.
Franchise Tax After EPIRA: NPC's Liability and the Limits of Local Government Power
The Supreme Court clarifies when the local franchise tax applies after EPIRA, nullifying Bataan's levy on NPC properties.
PAL Franchise Tax Exemption Survives Later Tax Laws: Supreme Court Ruling
The Supreme Court affirms PAL's excise tax exemption under PD 1590 despite RA 9334 and RA 9337 amendments.
Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities
Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Franchise TAX Exemptions Actual Payment NOT Required FOR Availment
Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained
The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines
Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
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.
When a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
Franchise Tax Obligations During Suspended VAT Implementation
When the Supreme Court suspends a tax law's implementation, old tax rules continue to apply. This case explains why.
NPC Franchise Tax Case: Local Governments Can Tax Government Corporations
The Supreme Court ruled that provinces may impose franchise tax on government-owned corporations like NPC under the Local Government Code.
Local Governments vs National Corporations: Who Pays Franchise Taxes
Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.
Res Judicata and Finality of Judgments: Lessons from the Meralco Franchise Tax Dispute
The Supreme Court reiterates that final judgments bind parties forever. The Meralco franchise tax case shows why relitigating settled issues fails.