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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Taxing Transit: LRTA Exemption and the Public Good
The Supreme Court ruled the Light Rail Transit Authority is a government instrumentality exempt from real property tax, resolving conflicting rulings.
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.
LRTA v. Pili: When a Government Agency Answers for a Subsidiary's Labor Debts
The Supreme Court clarifies when a government-owned corporation can be held liable for the monetary claims of a subsidiary's employees.
When Government Corporations Are Not Employers: The LRTA Case on Labor Jurisdiction
The Supreme Court clarifies when government-owned corporations with original charters fall outside labor arbiter jurisdiction, using the LRTA-METRO case.
Taxing Public Utilities When Government Entities Operate Like Private Businesses
When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.