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.
Apr 25, 2017senior citizenspersons with disabilitypolice powereminent domaintax deductionconstitutional law
Senior Citizen and PWD Discounts: Police Power, Not Eminent Domain
The Supreme Court upheld the 20% senior citizen and PWD medicine discounts as a valid exercise of police power, not eminent domain requiring just compensation.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.