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 1–12 of 12 articles for “percentage tax”

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Aug 14, 2026 bir registration new business philippines tax bir forms tax compliance

BIR Registration for New Businesses in the Philippines: Steps and Requirements

Complete guide to BIR registration for new businesses in the Philippines: forms, documentary requirements, and step-by-step process to register and comply.

Aug 14, 2026 percentage tax value-added tax vat bir philippines tax train law

Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?

Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.

Aug 14, 2026 8% income tax self-employed tax philippines bir tax rates train law percentage tax income tax return

8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works

Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.

Aug 14, 2026 vat threshold philippines vat 3 million vat bir vat registration train law vat

The PHP 3 Million VAT Threshold in the Philippines, Explained

Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.

Aug 14, 2026 documentary stamp tax bir national internal revenue tax tax compliance philippine taxes dst

Documentary Stamp Tax in the Philippines: What It Applies To and Rates

Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.

Aug 14, 2026 bir closure business closure tax clearance philippines bir compliance closing business

How to Properly Close a Business with the BIR in the Philippines

Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.

Feb 18, 2026 foreign investment business registration corporations partnerships foreign ownership

Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules

A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.

Nov 15, 2021 tax law stock transaction tax income tax nirc tax exemption cir

Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines

The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.

Jul 3, 2013 corporate law tax law double taxation local government code supreme court decision

Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines

Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.

Oct 13, 2010 value-added tax pawnshops non-bank financial intermediaries tax exemption bir supreme court

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.

Oct 25, 2005 tax law prescription bir assessment collection nirc

Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines

Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.

Apr 12, 2000 tax-law contractor's-tax prescription bir gross-receipts security-agency

Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules

Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.