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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Vault Custodian's Judicial Admission Proves Qualified Theft in Gemmary Pawnshop Case
Supreme Court affirms qualified theft conviction of pawnshop vault custodian, ruling her judicial admission and breach of trust suffice for reclusion perpetua.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
When Pawnshops Were Exempt From VAT: TFS, Inc. v. CIR
A 2010 Supreme Court ruling cancelled a pawnshop's deficiency VAT assessment and relaxed procedural rules to prevent unjust enrichment.
VAT Liability of Pawnshops: Clarifying Tax Obligations and Documentary Stamp Tax Implications
The Supreme Court clarifies when pawnshops are VAT-liable and confirms documentary stamp tax on pawn tickets, with relief from surcharges in good faith.
Pawn Tickets AND Documentary Stamp Taxes Clarifying TAX Obligations FOR Pawnshops
Pawnshops VS Lending Investors Clarifying TAX Obligations IN THE Philippines
Pawnshop Liability Fortuitous Events Negligence AND Insurance Obligations IN Pledge Agreements
When a pawned item is lost to robbery, who bears the loss? The Supreme Court clarifies pawnshop liability, fortuitous events, and insurance duties.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Percentage Tax on Pawnshops: Defining Lending Investors Under Philippine Law
Supreme Court ruling on whether pawnshops are lending investors subject to 5% percentage tax under the NIRC.
Reasonable Doubt Prevails: Acquittal in Estafa Case on Insufficient Evidence and Hearsay
Supreme Court acquits pawnshop owner in estafa case, ruling that hearsay evidence and uncorroborated testimony cannot overcome the presumption of innocence.