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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Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds
The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax sale.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Redemption Rights: Can You Redeem Property Without Being the Registered Owner?
Supreme Court clarifies that buyers with unregistered deeds can redeem tax-delinquent property within the one-year period under Section 261 of the Local Government Code.
Local Government Share in National Wealth: Water Rights and Resource Utilization
Supreme Court clarifies when LGUs can claim a share from water resources under the Constitution and Local Government Code.
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.
Separation of Powers in Local Governance: Valid Appointment of a Building Official
Supreme Court affirms that a city may create a separate building official office under the Local Government Code and National Building Code.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines
The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.
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.
Tax Sale Deposit Rule: When Section 267 of the Local Government Code Does Not Apply
Supreme Court clarifies when the Section 267 deposit requirement for tax sale challenges does not apply, remanding Beaumont case for trial.
Barangay Boundary Disputes: Why the Sanggunian, Not Courts, Resolves Them First
The Supreme Court clarifies that barangay boundary disputes must first be settled by the sanggunian, not the RTC, under the Local Government Code.
Golf Courses and Amusement Tax: When Local Tax Power Exceeds Its Boundaries
The Supreme Court nullifies Cebu City's amusement tax on golf courses, ruling it exceeds the Local Government Code's grant of taxing authority.
Garbage Fees and Socialized Housing Tax: When Local Levies Go Beyond Legal Limits
The Supreme Court ruled on Quezon City's power to impose garbage fees and socialized housing tax under the Local Government Code.
Pay Under Protest Before Contesting Real Property Tax Assessments
A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.
Amusement Tax Authority: Defining Places of Amusement Under the Local Government Code
Supreme Court clarifies which venues qualify as "places of amusement" for provincial amusement tax under the Local Government Code.
Amusement Tax and Local Government Authority: Defining "Other Places of Amusement"
Supreme Court rules provinces cannot tax resort admissions as "other places of amusement" under the Local Government Code.
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.
Quorum Quandaries: When Does a Presiding Officer Count in Local Governance
The Supreme Court clarifies when a vice-mayor counts for quorum in local sanggunian sessions under the Local Government Code.
Expropriation Requires an Ordinance, Not Just a Resolution: Yusay v. Court of Appeals
Supreme Court clarifies that local governments must pass an ordinance, not a mere resolution, before exercising eminent domain under the Local Government Code.
Local Government Officials and Legal Representation: Defining Government Instrumentalities
Supreme Court clarifies that government-owned or controlled corporations like NPC are "instrumentalities" under the Local Government Code, disqualifying sanggunian members from appearing as counsel ag
Cityhood Laws and the Constitutional Criteria for Creating Philippine Cities
The Supreme Court struck down 16 cityhood laws for violating the Constitution's requirement that city creation follow Local Government Code criteria.
Taxing the Quarry: Delineating the Scope of Local Government Taxing Power Over Mining Operations
A mining firm's extraction of sand and gravel for its own operations is still subject to provincial quarry tax under the Local Government Code.
Island Provinces and the Constitution: The Dinagat Islands Creation Case
The Supreme Court struck down Republic Act No. 9355 creating Dinagat Islands province for failing population and land area requirements under the Local Government Code.
Supreme Court Nullifies Dinagat Islands Creation: Land Area and Population Rules Under the Local Government Co
The Supreme Court struck down R.A. 9355 creating Dinagat Islands for failing the Local Government Code's land area and population requirements.