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 1–3 of 3 articles for “in lieu of all taxes”

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Nov 22, 2017 pagcor franchise tax income tax vat fringe benefit tax philippine tax law

PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law

The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.

Aug 10, 2016 taxation pagcor tax exemption corporate income tax commercial law

Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869

The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.

Sep 16, 2008 franchise tax local government taxation tax exemption smart communications local government code in lieu of all taxes

When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao

The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.