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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Renewable Energy Incentives Registration IS KEY TO VAT Zero Rating
Philippine Supreme Court clarifies that renewable energy producers must register with the DOE to enjoy VAT zero-rating on power sales.
Understanding the Legal Boundaries of Employee Incentives in Government Agencies: Insights from Recent Supreme
A Supreme Court ruling clarifies that government agencies, including GOCCs like PhilHealth, must secure presidential approval before granting employee allowances and benefits.
Navigating Employee Incentives Understanding THE Limits OF Government Agency Compensation Powers
The Supreme Court affirms COA's disallowance of CNA incentives given to non-rank-and-file SSS employees, clarifying limits on agency compensation powers.
Navigating Collective Negotiation Agreement Incentives in Philippine Government Agencies
The Supreme Court clarifies when CNA incentives may be granted to managerial employees and who must refund disallowed amounts.
Navigating Employee Incentives Legal Boundaries AND Accountability IN THE Philippine Public Sector
The Supreme Court upholds COA's disallowance of SSS employee incentives, clarifying legal limits and accountability rules for public sector benefits.
Understanding the Legal Boundaries of Performance Incentives in Government Agencies
Explore how the Supreme Court limits COA's power over final judgments on money claims, ensuring fair compensation for government contractors.
Presidential Approval and Legal Compliance in Corporate Incentives: PSALM v. COA
Learn from PSALM v. COA why presidential approval is mandatory for GOCC incentives and how bad faith affects liability for disallowed benefits.
Navigating Accountability in Government Procurement: Lessons from a Landmark Philippine Supreme Court Ruling
A Supreme Court ruling on CNA incentives clarifies when government employees must refund disallowed funds and how special funds may be spent.
CNA Incentive Caps and Employee Rights in the Public Sector: What the Supreme Court Said
The Supreme Court clarifies that CNA incentives in government are subject to DBM rules, including the P25,000 cap, and explains employee rights.
Understanding Liability for Disallowed Government Incentives: Insights from a Philippine Supreme Court Case
A Philippine Supreme Court case clarifies when government officials may be held liable for disallowed incentives, and the limits of good faith as a defense.
The High Cost of Good Intentions When Government Employee Incentives Violate the Law
When a state university granted bonuses without legal basis, the Supreme Court ordered full refunds. Learn the rules on government incentives.
CNA Incentive Disallowance Upholds the Primacy of MOOE in Government Spending
The Supreme Court affirms COA's disallowance of CNA Incentive paid from EAO savings, clarifying that only MOOE may fund such incentives.
Retirement Benefits: When Incentives During Corporate Reorganization Are Narrowly Interpreted
Supreme Court rules retirement gratuities under EO 756 were temporary reorganization incentives, not permanent benefits including allowances.
Navigating Investment Incentives: The Finality of BOI Decisions and Appellate Procedure
The Supreme Court ruled that a denial of an income tax holiday by the Board of Investments must be appealed to the Court of Appeals, not the Office of the President.
Government Incentives When Must Employees Repay Disallowed Benefits
Philippine Supreme Court ruling on when government employees must refund disallowed incentive benefits, distinguishing good faith recipients from approving officers.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Productivity Incentives Government Employees VS Private Sector Benefits
SC rules on whether GOCC employees with original charters may receive productivity incentives under RA 6971.
Staple Food Incentive: Allowance or Financial Assistance Under the Salary Standardization Law
Supreme Court clarifies when government-issued staple food incentives count as financial assistance under R.A. 6758, and when refunds are required.
Invalidation of BOI Manual of Operations Incentives for Registered Enterprises
Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.