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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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.
Redefining Local Autonomy: LGUs' Just Share in National Taxes
The Supreme Court ruled that LGUs' just share must come from all national taxes, not just internal revenue taxes.
Mandanas Ruling: LGUs' Just Share Must Come From All National Taxes
The Supreme Court expands the base for computing LGUs' just share in national taxes, clarifying the scope of fiscal autonomy under the Constitution.
Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes
The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue 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.