Legal Insights

Registered Business Enterprise Local Tax: The 2% RBELT Under the CREATE MORE Act

Understand the registered business enterprise local tax in the Philippines, how the 2% RBELT works under CREATE MORE, and who may qualify for it.

BARMM Local Taxation: LGU Revenue Powers Under the Bangsamoro Local Governance Code

BARMM local taxation explained: how the Bangsamoro Local Governance Code lets LGUs create revenue sources, levy taxes, and share in national taxes.

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.

Business Permit Fees vs. Local Taxes: SC Ruling on Economic Zone Exemptions

SC rules tax-exempt economic zone entities must still pay business permit fees, which are regulatory, not tax.

Due Process in Local Tax Assessments: Lessons from the National Power Corporation Case

The Supreme Court clarifies that local governments must observe due process in tax assessments, as shown in the National Power Corporation case.

Rehabilitation Courts and Tax Disputes: The Power to Resolve Claims Tied to the Rehabilitation Plan

The Supreme Court clarifies when a rehabilitation court may resolve claims involving local tax disputes, distinguishing incidental claims from those requiring separate actions.

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.

Local Tax Refund Requisites and Procedures for Contesting Assessments

Learn the requisites for local tax refunds and the proper procedure for contesting local tax assessments in the Philippines.

Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says

A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.

Navigating Local TAX Protests THE Crucial Steps FOR A Successful Refund Claim

BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM

The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.

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.

Local Tax Refund Claims: Timeliness and Jurisdiction Under Section 195 LGC

Strict deadlines and the right court matter in local tax refund claims. China Banking Corp. v. City Treasurer of Manila explains why.

CTA Has Exclusive Power Over Certiorari in Local Tax Cases, SC Rules

The Supreme Court clarifies that the CTA, not the CA, has exclusive jurisdiction over certiorari petitions assailing RTC interlocutory orders in local tax cases.

Local Autonomy vs National Interest: Can Congress Override Local Taxing Power

The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.

PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax

Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.

Double Taxation: Manila's Local Tax Ordinance and the Limits of Revenue Power

When a city taxes the same business twice under the same ordinance, courts will step in. Learn the double taxation rule from this Supreme Court case.

Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes

Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.

CTA Jurisdiction Over Local Tax Disputes: The City of Manila v. Grecia-Cuerdo Ruling

The Supreme Court clarifies that the Court of Tax Appeals has jurisdiction over certiorari petitions questioning RTC interlocutory orders in local tax cases.

Claim Denied Strict Compliance Required FOR Local TAX Refund Claims IN THE Philippines

Philippine Supreme Court ruling on local tax refund claims, emphasizing strict compliance with procedural requirements and the consequences of non-compliance.

Local Tax Injunctions: Balancing Government Revenue and Taxpayer Rights in the Philippines

Philippine Supreme Court ruling on when courts may enjoin local tax collection, balancing government revenue needs with taxpayer rights.

Compromise Agreements in Philippine Tax Cases: The Supreme Court's Approval in California Manufacturing

When can a taxpayer compromise local tax liabilities? The Supreme Court's ruling in California Manufacturing explains the binding effect of judicial compromises.

Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines

Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.

When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao

The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.