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.
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VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
Zero-Rated VAT on Manning Services: When a Foreign Principal Is Not "Doing Business" in the Philippines
Supreme Court clarifies when a foreign shipping company receiving manning services from a Philippine agency is not in the Philippines.
Senior Citizen Discount on Funeral Services Includes Interment, SC Rules
Supreme Court rules interment services are covered by the 20% senior citizen discount on funeral and burial services under the Expanded Senior Citizens Act.
Philippine Taxation: Source of Income for Satellite Communication Services
Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.
Quantum Meruit: Fair Compensation for Government Contracts Despite Procedural Flaws
When can a contractor recover payment for services rendered to the government despite an invalid contract? The Supreme Court explains quantum meruit.
Withdrawing a Resignation: When Retraction Before Acceptance Is Valid
Can an employee retract a resignation before the employer accepts it? The Supreme Court explains the rules in Vergara v. ANZ Global Services.
Navigating the Appeal Period for Labor Arbitration Decisions: A Guide for Filipino Workers
Learn the correct 15-day appeal period for voluntary arbitration awards under Rule 43, clarified by the Supreme Court in Suelo v. MST Marine Services.
Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
Competitive Bidding Under RA 9184: Supreme Court Affirms Graft Conviction for Skipping Public Bidding
A public official's conviction for violating RA 3019 shows that government procurement of consulting services requires competitive bidding under RA 9184.
Lawyer Negligence and Accountability: Protecting Your Interests in Legal Services
When lawyers neglect client cases, the Supreme Court can suspend them. Learn the rules and your remedies.
VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services
Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.
Lawyer Suspended for Neglecting Client Funds and Legal Services for Eight Years
A lawyer who took P170,000 and client documents but failed to transfer titles for eight years was suspended for three years.
Angkas and the Regulation of Ride-Hailing Services: Balancing Innovation and Public Safety
The Supreme Court ruled that motorcycle ride-hailing services like Angkas are subject to LTFRB regulation, affirming the State's police power over public transportation.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
Quantum Meruit Claims Against the Government: Payment for Services Without a Written Contract
The Supreme Court clarifies when contractors can recover payment from the government on quantum meruit even without a written contract.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
Notarial Duty and Administrative Liability: Upholding Integrity in Court Services
A branch clerk of court was suspended for notarizing documents without following the 2004 Rules on Notarial Practice. Learn the rules and risks.
Probable Cause in Toll Bypass Cases: Theft of Telephone Services Under Philippine Law
Explore the Supreme Court's ruling on probable cause for theft in toll bypass operations, clarifying what constitutes unlawful taking of telephone services.
PAGCOR Tax Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
When Lawyers Fail Clients: Suspension for Misappropriating Visa Fees
A lawyer who took P345,000 for US visa services but did nothing was suspended for one year and ordered to return the money.
Personal Liability of Public Officials for Unauthorized Legal Services: The Oñate Case
When are public officials personally liable for unauthorized legal services? The Supreme Court clarifies in Oñate v. COA.