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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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.
Pay Under Protest Before Contesting Real Property Tax Assessments
A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.