Legal Insights

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.

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.

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.

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.

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 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.

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.

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.

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.

Injunctions Protecting Rights Upholding Due Process and Ensuring Fair Legal Proceedings

The Supreme Court dismisses a direct challenge to Iloilo City's real property tax ordinance, reaffirming the need to exhaust administrative remedies and observe the hierarchy of courts.

Taxing Times: Government Instrumentalities and Real Property Tax Exemptions in the Philippines

The Supreme Court clarifies when government instrumentalities like airport authorities are exempt from local real property taxes.

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.

PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax

Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.

Real Property Tax on Franchise Holders: When Tax Exemptions Apply

Supreme Court rules on real property tax exemptions for franchise holders, explaining what "exclusive of this franchise" means under RA 7678.

Tax Exemption vs Assessment: Understanding Payment Under Protest in Real Property Tax Disputes

Philippine Supreme Court clarifies that claiming tax exemption does not excuse payment under protest before appealing a real property tax assessment.

Pay Under Protest Before Contesting Real Property Tax Assessments

A claim for tax exemption does not excuse payment under protest before appealing a real property tax assessment under the Local Government Code.