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.
Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority
The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.
Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes
Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.
Land Ownership Disputes: Proving Your Claim in the Philippines
Learn how the Supreme Court distinguishes government instrumentalities from GOCCs in real property tax disputes, and what this means for proving ownership claims.
Deadline Is King: Perfecting Your Real Property Tax Appeal in the Philippines
Learn why filing a motion for reconsideration with the assessor won't stop the 60-day clock for appealing to the Local Board of Assessment Appeals.
Taxpayers Beware: Exhaust Administrative Remedies Before Appealing Property Tax Disputes to Courts
Philippine Supreme Court clarifies that property tax disputes must first go through administrative remedies before courts can intervene.
Tax Assessment vs Collection Notices: Due Process in Real Property Tax Disputes
Supreme Court clarifies the vital distinction between tax assessment and collection notices, and what this means for taxpayers' remedies.
When Real Property Tax Assessments Can Be Challenged: Lessons from Callanta v. Ombudsman
Philippine Supreme Court ruling on when property owners may challenge real property tax assessments and the limits of city assessors' authority.