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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Taxing Transit: LRTA Exemption and the Public Good
The Supreme Court ruled the Light Rail Transit Authority is a government instrumentality exempt from real property tax, resolving conflicting rulings.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
Taxing National Instrumentalities: PFDA Exemption and Local Government Powers
The Supreme Court ruled the PFDA is a government instrumentality, not a GOCC, exempt from real property tax on the Lucena Fishing Port Complex.
MIAA vs Parañaque: When Local Governments Cannot Tax National Assets
The Supreme Court ruled that MIAA's airport lands are exempt from local real estate tax because MIAA is a government instrumentality, not a GOCC.