Legal Insights

Capital Gains Tax on Real Property in the Philippines: Rates and Filing

Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.

Real Property Tax Sales: When Must a Taxpayer Deposit Disputed Funds

The Supreme Court clarifies when a taxpayer must deposit disputed funds under Section 267 of the Local Government Code to challenge a tax sale.

Accion Publiciana in the Philippines: Recovering Possession of Real Property

Learn how accion publiciana works in the Philippines, when to file it, and what the Ontiveros case means for property owners seeking to recover possession.

Taxing Transit: LRTA Exemption and the Public Good

The Supreme Court ruled the Light Rail Transit Authority is a government instrumentality exempt from real property tax, resolving conflicting rulings.

Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law

Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.

Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land

When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.

Tax Ordinance Enactment: Presumption of Validity and Notice Requirements

The Supreme Court clarifies when a real property valuation ordinance is a tax ordinance and what notice rules apply.

The Maceda Law and Installment Sales: Lessons from Integrated Credit v. Cabreza

A Supreme Court ruling clarifies how the Maceda Law governs installment sales of real property and why strict compliance with its rescission rules matters.

Real Property Tax on Independent Power Producers: Key Lessons from the Nueva Vizcaya Case

The Supreme Court clarifies real property tax rules for independent power producers under BOT contracts with GOCCs.

Real Property Tax on IPP Power Facilities: EO 173 Condonation and Valid Assessments

Supreme Court clarifies that IPP power facilities under BOT contracts with GOCCs may qualify for EO 173 real property tax reduction and condonation.

When a Verbal Land Sale Is Enforceable: The Statute of Frauds Exception

Philippine Supreme Court clarifies when a verbal sale of real property is enforceable despite the Statute of Frauds, citing partial performance.

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.

Navigating Tax Exemptions: The Legal Status of Government Instrumentalities in the Philippines

The Supreme Court clarifies when government instrumentalities like the LRTA are exempt from real property tax under the Local Government Code.

UP Tax Exemption: Balancing Public Benefit and Local Revenue

Supreme Court rules UP exempt from real property tax on land leased to Ayala Land under RA 9500, balancing public benefit and local revenue.

Government Agencies and Surety Bonds in Real Property Tax Disputes: The PMO v. CTA Ruling

When can a government agency skip the surety bond in real property tax cases? The Supreme Court clarifies in PMO v. CTA.

NPC's Real Property Tax Exemption Claim Fails: Ownership and Actual Use Matter

Supreme Court rules NPC cannot claim real property tax exemption for BOT power plant facilities it neither owns nor actually uses.

Real Property Tax: Who Pays When Ownership and Possession Differ

Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.

Philippine Ports Authority v. City of Davao: Jurisdiction and Forum Shopping in Real Property Tax Cases

Explains why the CTA, not the CA, has exclusive jurisdiction over real property tax appeals and why splitting remedies constitutes forum shopping.

Taxing Power vs National Electrification: LGU Levy on Electric Cooperatives

Supreme Court rules LGUs may levy electric cooperative properties for unpaid real property taxes despite EPIRA restrictions.

Contract to Sell vs Contract of Sale: Resolving Conflicting Claims in Real Estate

Philippine Supreme Court clarifies the distinction between a contract to sell and a contract of sale, and how courts resolve conflicting claims over real property.

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.

Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step

Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.

Jurisdiction Over Real Property Disputes: The Importance of Assessed Value

The Supreme Court explains why the assessed value of property in a complaint determines which court has jurisdiction over real actions.

Challenging Real Property Tax Ordinances: The Iloilo Case and the Rule on Exhaustion of Remedies

The Supreme Court dismissed a direct challenge to Iloilo City's real property tax ordinance, reaffirming that taxpayers must first exhaust administrative remedies before going to court.