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 1–2 of 2 articles for “lending investors”

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Mar 18, 2005 tax-law lending-investors insurance-companies percentage-tax fixed-tax nirc

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.

Jul 15, 2003 percentage tax pawnshops lending investors bir taxation national internal revenue code

Percentage Tax on Pawnshops: Defining Lending Investors Under Philippine Law

Supreme Court ruling on whether pawnshops are lending investors subject to 5% percentage tax under the NIRC.