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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VAT on Digital Services in the Philippines: What RA 12023 Requires
VAT on digital services in the Philippines now covers nonresident providers at 12% under RA 12023 and RR No. 3-2025. Here is how the rules work.
Tax Residency Rules for Foreign Executives in the Philippines
Tax residency rules for a foreign executive in the Philippines: how resident and nonresident aliens are taxed, the 15% preferential rate, and treaty relief.
Employing Philippine Staff: What a Foreign Company Must Get Right
Hiring Philippine staff as a foreign company means securing an employment permit for nonresident aliens and complying with the Labor Code.
China–Philippines Tax Treaty Benefits: How Nonresidents Claim Relief
Understand China–Philippines tax treaty benefits and how to file a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
Situs of Service Determines Income Tax Liability for Nonresident Aliens in the Philippines
Philippine Supreme Court rules that for nonresident aliens, income tax depends on where services are actually rendered, not where the payor resides.
Serving Summons to Foreign Residents: Protecting Your Rights in Philippine Courts
Philippine Supreme Court clarifies how summons must be served on nonresident defendants in property cases, protecting due process rights.