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 1–3 of 3 articles for “property-tax”

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Feb 3, 2020 real-property-tax local-government-code interpleader boundary-dispute escrow jurisprudence

Real Property Tax Disputes: Location, Titles, and Escrow When LGUs Compete

When two LGUs claim the same property for real estate tax, who gets paid? The Supreme Court's answer in Municipality of Cainta v. Spouses Braña.

Aug 10, 2016 local-government real-property-tax franchise-tax ngcp tax-exemption lgc

Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities

Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.

Sep 22, 2004 tax-law property-tax local-government-code administrative-remedies assessment-appeals supreme-court

Taxpayers Beware: Exhaust Administrative Remedies Before Appealing Property Tax Disputes to Courts

Philippine Supreme Court clarifies that property tax disputes must first go through administrative remedies before courts can intervene.