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.

Showing 1–4 of 4 articles for “special economic zones”

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Nov 25, 2014 peza real property tax local government taxation tax exemption instrumentality of national government

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.

Mar 15, 2006 final judgment immutability of judgment execution of judgment rule 39 philippine courts property law

Final Judgment in Philippine Courts: Why It's Nearly Impossible to Change and What It Means for You

A final and executory judgment is immutable. Learn why courts can't modify it, the narrow exceptions, and what this means for property owners.

Feb 20, 2006 freeport subic bay importation executive order customs economic zones

Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones

Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.

Oct 24, 2003 tax exemption special economic zones presidential power constitutional law bases conversion local autonomy

Tax Exemptions in Special Economic Zones: Limits on Presidential Power

Supreme Court rules President cannot grant tax exemptions in special economic zones—only Congress can, under the Constitution.