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.
Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
The PHP 3 Million VAT Threshold in the Philippines, Explained
Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.
Capital Gains Tax on Real Property in the Philippines: Rates and Filing
Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.
Estate Tax in the Philippines: Rate, Deadlines, and How to Settle an Estate
Learn the estate tax Philippines rate, who pays it, and the steps to file and settle a decedent's estate under the TRAIN Law.
How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
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.
Estate Tax in the Philippines: A Practical Guide for Heirs and Beneficiaries
Learn the Philippine estate tax rules: the 6% rate, deductions, filing deadlines, exemptions, and penalties under the TRAIN Law.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
GSIS Loan Penalties: When Are They Unconscionable?
The Supreme Court ruled that compounded GSIS loan penalties can be unconscionable and subject to reduction. Learn the rules.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
Credit Card Debt in the Philippines: Interest Rates, Obligations, and the Uysipuo Ruling
The Supreme Court clarifies how credit card interest rates are computed and when courts can reduce unconscionable charges.
Local Fiscal Autonomy vs National Film Development: The Operative Fact Doctrine in Tax Cases
The Supreme Court balances local fiscal autonomy and national film development in the FDCP amusement tax case, applying the operative fact doctrine.
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.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Cooperative Debt Collection: Jurisdiction, Authority, and Interest Rates Explained
Learn how the Supreme Court ruled on cooperative debt collection, officer authority, and interest rate reductions in Fausto v. Multi Agri-Forest.
Consumer Rights vs Electric Utilities: Supreme Court Upholds Damages for Breach of Compromise Agreement
Supreme Court rules electric cooperatives must honor compromise agreements, awarding damages to consumers for repeated billing harassment and disconnection threats.
Breach of Contract in Construction: Completion, Damages, and Mutual Breach Under Philippine Law
When both contractor and client breach a construction contract, Philippine courts equitably adjust damages. Learn the rules from a Supreme Court ruling.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
When Can Power Generators Be Exempted from Power Delivery Charges
Philippine Supreme Court ruling on when independent power producers may be exempt from Power Delivery Service charges for ancillary services.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
Consignation and the Debtor's Right to Withdraw: Lessons from Banco Filipino v. Diaz
When can a debtor withdraw a consignated deposit? The Supreme Court explains the rules under Article 1260 of the Civil Code.
Usury Law and Loan Obligations: Balancing Lender Rights and Borrower Protection
Philippine Supreme Court ruling on 21% interest validity, 3% monthly surcharge nullity, and borrower obligations under the Usury Law.