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.
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.
Navigating Tax Penalties: Understanding the Supreme Court's Ruling on Late Filing and Surcharges
A clear guide to the Supreme Court's ruling on tax penalties, late filing, and surcharges under Philippine tax law.
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 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.
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.
Tax on Non-Profit Hospitals: Balancing Charity and Commerce in Philippine Law
Philippine Supreme Court clarifies that non-profit hospitals like St. Luke's pay 10% tax on income from paying patients, balancing charity and commerce.
Lost Evidence Lost Case: How Discovery Failures Impact Proof in Court
A Supreme Court ruling shows how losing original evidence and raising defenses late can sink a case, even when the accused claims innocence.
Tax Credit Certificates: Good Faith Transferees Protected Despite Fraudulent Origins
Philippine Supreme Court rules that a good faith transferee of tax credit certificates cannot be reassessed when the original grantee committed fraud.
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.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
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.
Unlock Loan Restructuring Benefits: Why Application Is Key Under Philippine Law
Philippine Supreme Court ruling on RA 7202 shows why filing an application is essential to claim loan restructuring and condonation benefits.
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.