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.

Showing 12 of 2 articles for payment under protest

Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step

Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.

Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes

Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.