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.
Business Permit Requirements Philippines: A Complete Guide for 2025
Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.
PAGCOR License Requirements in the Philippines: A Step-by-Step Guide
Learn the PAGCOR license requirements in the Philippines, the application process, and what gaming operators must know under the PAGCOR Charter.
3G Frequency Allocation and the NTC's Regulatory Discretion: Lessons from Next Mobile v. NTC
The Supreme Court affirms the NTC's broad discretion in allocating 3G frequencies, clarifying the limits of judicial review over technical regulatory decisions.
Offshore Gaming Taxation: The Supreme Court on Philippine Tax Authority Limits
The Supreme Court upheld the constitutionality of taxing Philippine Offshore Gaming Operators, clarifying the limits of Philippine tax authority over POGOs.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
Supreme Court Rules on Taxability of Rental Income of Non-Profit Organizations
Philippine Supreme Court clarifies when rental income of non-profit organizations like YMCA is taxable under the NIRC.