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 1–3 of 3 articles for “specific tax”

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Feb 18, 2026 foreign investment business registration corporations partnerships foreign ownership

Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules

A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.

Apr 21, 1999 tax refund mining republic act 1435 specific tax philex mining cir

Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits

Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.

Aug 14, 1997 enrolled bill doctrine legislative procedure separation of powers ra 8240 sin tax law constitutional law

Enrolled Bill Doctrine: Why Courts Respect Congress’s Certification of Laws

Explaining the enrolled bill doctrine through Arroyo v. De Venecia, which affirmed that courts respect Congress’s certification of duly enacted laws.