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.
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.
Jun 12, 2008documentary stamp taxinsurance lawhealth maintenance organizationtax codesupreme courtphilippine health care
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.
Mar 18, 2002health care agreementinsurance contractincontestability clausephilamcareinsurance codehmo
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.