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Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Mutual Life Insurance Companies Exempt from Premium Tax and DST
Supreme Court rules mutual life insurance companies are cooperatives exempt from premium tax and documentary stamp tax without CDA registration.
Insurance Companies Not Taxable as Lending Investors: CIR v. PHILAM Companies
Supreme Court rules insurance companies are not "lending investors" under the NIRC, clarifying tax obligations for lending activities.