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.
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.
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 Fiscal Autonomy vs National Film Development: The Operative Fact Doctrine in Tax Cases
The Supreme Court balances local fiscal autonomy and national film development in the FDCP amusement tax case, applying the operative fact doctrine.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities
Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
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.
Protecting Your Property: Understanding Sheriffs Authority and Preventing Wrongful Levy in the Philippines
Learn how Philippine law protects property from wrongful levy, using the PFDA case to explain exemptions and legal remedies.
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.
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.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Taxing Government Instrumentalities: Real Property Tax and Public Dominion Rules
Philippine Fisheries Development Authority case clarifies when government instrumentalities pay real property tax and why public ports cannot be sold.
Real Property Tax vs Franchise Exemptions: RCPI Ruling for Telecom Firms
Supreme Court clarifies that "in lieu of all taxes" franchise clauses do not exempt telecom firms from real property tax on buildings and towers.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Tax Exemptions in Special Economic Zones: Limits on Presidential Power
Supreme Court rules President cannot grant tax exemptions in special economic zones—only Congress can, under the Constitution.
Tax Exemptions for Government Corporations: The Philippine Ports Authority Case
The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.
Power Rate Differentials: ERB Authority to Protect Utility Companies Upheld
Supreme Court affirms ERB power to set rate differentials favoring utilities over direct industrial customers of NAPOCOR.
Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions
The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.