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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Business Permit Requirements Philippines: A Complete Guide for 2025
Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Local Business Tax on Dividends and Interest Earned by Holding Companies
Supreme Court ruling on when holding companies are exempt from local business tax on dividends and interest income under the Local Government Code.
Local Business Tax Situs and Jurisdiction: Lessons from the Villanueva v. STEAG Case
Learn how the Supreme Court clarified local business tax situs and why appeals in local tax cases must go to the CTA, not the CA.
Holding Company vs Financial Intermediary: Local Business Tax on Dividends
Supreme Court clarifies that holding companies receiving dividends are not non-bank financial intermediaries subject to local business tax under the Local Government Code.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines
Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.
Navigating Tax Disputes: The Proper Legal Remedy for Assessment Protests in the Philippines
Learn the correct legal remedy when protesting a local business tax assessment, based on a Supreme Court ruling on the Local Government Code.
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Substantial Compliance Prevails Upholding Justice Over Technicalities IN Appellate Procedure
SC rules substantial compliance with verification rules and corrects error on local business tax base—gross receipts, not gross revenue.
Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Pipeline Operators as Common Carriers: Tax Exemption Under the Local Government Code
Philippine Supreme Court ruling on whether pipeline operators qualify as common carriers exempt from local business taxes under the Local Government Code.
Pipeline Operator as Common Carrier: Tax Exemption Under the Local Government Code
Supreme Court rules pipeline operators are common carriers exempt from local business tax under Section 133(j) of the Local Government Code.