From the library

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.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

Showing 1–3 of 3 articles for “passive income”

Sort:Newest Oldest

Oct 9, 2006 tax law franchise tax withholding tax philippine airlines supreme court cir

PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises

Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.

Sep 27, 2006 gross receipts tax final withholding tax banking passive income bir tax law

Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base

Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.

Nov 25, 2003 gross receipts tax final withholding tax banks passive income tax law bir

Gross Receipts Tax: When Withheld Interest Income Still Counts for Banks

Philippine Supreme Court ruling on whether the 20% final withholding tax on banks' passive income forms part of gross receipts for the 5% gross receipts tax.