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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Feb 23, 2005 gift tax donor's tax political contributions election law nirc taxation

Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections

Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.