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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Tax on Non-Profit Hospitals: Balancing Charity and Commerce in Philippine Law
Philippine Supreme Court clarifies that non-profit hospitals like St. Luke's pay 10% tax on income from paying patients, balancing charity and commerce.
Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines
The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.
Medical Malpractice: Establishing Negligence and Hospital Liability in Surgical Errors
The Supreme Court clarifies when surgeons and anesthesiologists are liable for negligence and when hospitals are not, in a botched caesarean case.
Hospitals' Cost-Cutting Measures vs Patient Rights: The Manila Doctors Hospital Case
Supreme Court ruling on when hospitals may remove non-essential facilities from patient rooms without incurring liability for damages.
Balancing the 60-Day Rule With Public Health: PhilHealth Claims and Timely Reimbursements
The Supreme Court ruled that PhilHealth's strict 60-day filing rule must yield to public health goals, allowing late claims from accredited hospitals.
Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines
The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.