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.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Separation Pay Tax Exemption: Insights from a Landmark Philippine Supreme Court Ruling
Learn how the Supreme Court clarified that separation pay from redundancy is tax-exempt, even when computed using a retirement plan formula.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
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.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
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.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.