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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Aug 27, 2014 tax exemption franchise tax excise tax philippine airlines pd 1590 tax refund

Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes

The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.

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

Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision

The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.