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.

Showing 13 of 3 articles for health maintenance organization

Donor's Tax on Share Sales: Fair Market Value and Donative Intent

Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.

Healthcare Agreements vs Insurance: Understanding Documentary Stamp Tax

Philippine Supreme Court rules health maintenance organization agreements are insurance contracts subject to documentary stamp tax under the Tax Code.

Health Care Agreements vs Insurance Contracts: The Incontestability Clause Explained

The Supreme Court ruled that health care agreements are insurance contracts, so the incontestability clause applies to HMOs.