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.
Jan 14, 2020taxationinternational shippingdemurragegross philippine billingscorporate income taxsupreme court
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Oct 27, 2009local government codepublic hearingordinancerevenue measuresadministrative lawsupreme court
Public Hearing Imperative Invalidating Ordinances Without Community Input
A municipal ordinance imposing goodwill fees without a valid prior public hearing is void, the Supreme Court rules.