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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When Government Instrumentalities Are Exempt from Docket Fees: The BCDA Case
The Supreme Court clarifies when government instrumentalities are exempt from paying docket fees, using the BCDA case as a guide.
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.
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.
Government Instrumentalities and Tax Exemption: Defining the Scope of Real Property Tax Obligations
The Supreme Court clarifies when a government entity with corporate powers is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Tax Exemption for Government Instrumentalities: Defining the Scope of Real Property Tax Liability
The Supreme Court clarifies when a government entity is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Land Ownership Disputes: Proving Your Claim in the Philippines
Learn how the Supreme Court distinguishes government instrumentalities from GOCCs in real property tax disputes, and what this means for proving ownership claims.
Local Government Officials and Legal Representation: Defining Government Instrumentalities
Supreme Court clarifies that government-owned or controlled corporations like NPC are "instrumentalities" under the Local Government Code, disqualifying sanggunian members from appearing as counsel ag
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules
Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.
Docket Fees and Government Instrumentalities: Clarifying Exemptions in Legal Proceedings
The Supreme Court clarifies when government-owned corporations are exempt from docket fees and the limits of that exemption.