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 1–8 of 8 articles for “philippine tax law”

Sort:Newest Oldest

Nov 12, 2023 tax evasion civil liability tax assessment court of tax appeals bir criminal law

When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases

Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.

Jul 10, 2023 local business tax tax assessment epira national power corporation corporate restructuring local government code

Local Tax Assessments After Corporate Restructuring: Who Pays?

Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.

Apr 10, 2019 tax refund tax credit cir inaction prescriptive period cta jurisdiction withholding tax

Tax Refund Claims: Timely Filing and the Commissioner's Inaction

The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.

Nov 22, 2017 pagcor franchise tax income tax vat fringe benefit tax philippine tax law

PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law

The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.

Feb 26, 2017 real property tax local government taxation submarine cables tax law supreme court

Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority

The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.

Nov 26, 2014 tax law real property tax peza local government tax exemption

PEZA Exempt From Local Property Taxes: Key SC Ruling Explained

The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.

Jan 30, 2009 real property tax bot agreement tax exemption national power corporation local government code

Real Property Tax: Who Is the Actual User in a BOT Agreement?

Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.

Apr 23, 2003 tax law advertising expenses deductions nirc capital expenditure income tax

Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines

Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.