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.
Nov 25, 2014pezareal property taxlocal government taxationtax exemptioninstrumentality of national government
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones
Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.