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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Cross-Border E-Commerce Philippines: Tax and Consumer Rules for Foreign Sellers
Selling online into the Philippines from abroad? Learn how VAT on digital services, e-marketplace rules, and SEC licensing apply to cross-border sellers.
Tax Registration for a Foreign-Owned Philippine Company: BIR Steps After SEC Registration
Register your foreign-owned Philippine company with the BIR within 30 days of SEC issuance. Here is the step-by-step BIR tax registration process.
Freeport Zone Registration in the Philippines: A Step-by-Step Guide
Learn how freeport zone registration in the Philippines works under RA 7227 and RA 10083, from choosing a zone to securing tax and duty incentives.
Franchise Royalty Tax in the Philippines: What Franchisees and Franchisors Should Know
Understand how franchise royalty payments are treated for Philippine tax purposes, including VAT on service income and withholding rules.
How Digital Assets Are Taxed in the Philippines: What Investors Must Know
Confused about the digital assets tax in the Philippines? Learn how Philippine tax rules may apply to crypto gains, income, and investment schemes.
FIRB Approval of Tax Incentives in the Philippines: How Registered Enterprises Qualify
FIRB approval of tax incentives in the Philippines depends on registration with an Investment Promotion Agency and the scope of the approved project under the SIPP.
Enhanced Deductions Regime Philippines: The 20% Corporate Income Tax Explained
The enhanced deductions regime lets registered business enterprises pay a 20% corporate income tax while claiming extra deductions under the CREATE MORE Act.
Court of Tax Appeals Appeal Procedure in the Philippines: Step-by-Step Guide
How to appeal to the Court of Tax Appeals in the Philippines: who may appeal, the 30-day deadline, the petition for review, and CTA en banc review.
Investment Priorities Plan Philippines: Which Activities Qualify Under RA 5186
The Investment Priorities Plan Philippines framework under RA 5186 lists preferred and pioneer areas of investment that qualify registered enterprises for tax incentives.
Capital Equipment Duty Exemption in the Philippines: Who Qualifies and How
Learn how the capital equipment duty exemption in the Philippines works under the Tax Code, who qualifies, and the conditions for duty-free importation.
Expanded Withholding Tax in the Philippines: A Practical Guide for Payors
Expanded withholding tax in the Philippines is a creditable tax withheld at source on certain income payments. Learn the rates, rules, and duties of withholding agents.
Automotive Manufacturing in the Philippines: Licensing and Incentives
Automotive manufacturing in the Philippines requires BOI or PEZA registration, a certificate of registration, and compliance with tax and customs rules to enjoy incentives.
Investment Incentives for Foreign Manufacturers in the Philippines
Foreign manufacturers in the Philippines can access income tax holidays, duty-free imports, and VAT zero-rating through registered incentives.
Registered Business Enterprise Local Tax: The 2% RBELT Under the CREATE MORE Act
Understand the registered business enterprise local tax in the Philippines, how the 2% RBELT works under CREATE MORE, and who may qualify for it.
Tax Treaty Relief Procedure in the Philippines: A BIR Filing Guide
Learn the BIR tax treaty relief procedure in the Philippines: which BIR Form 0901 to file, the documentary requirements, and when to file with ITAD.
PEZA vs BOI Incentives in the Philippines: How to Choose the Right Regime
Compare PEZA and BOI incentives in the Philippines: the 5% gross income tax under RA 7916 versus BOI fiscal incentives under RA 5186 and the tax code.
Documentary Stamp Tax in the Philippines: What Triggers It and Who Pays
Documentary stamp tax in the Philippines is a tax on documents that transfer property or rights. Learn what transactions trigger DST and who pays it.
Real Property Tax on Factories in the Philippines: How Assessment Works
How real property tax applies to factories in the Philippines, including machinery, depreciation, assessment levels, and the SMV under RA 12001.
Real Property Tax in the Philippines: What Manufacturers Should Know Under RA 12001
Real property tax in the Philippines for manufacturers turns on market value, assessment levels, and machinery rules under RA 12001 and the Local Government Code.
Tax Treaty Benefits in the Philippines: How to File a TTRA with the BIR
Tax treaty benefits in the Philippines are claimed by filing a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
How to Repatriate Profits and Dividends from the Philippines: Tax Rules for Foreign Investors
Learn how to repatriate profits and dividends from the Philippines, including the 10% final withholding tax on dividends and the tax-exempt treatment of branch profits.
Withholding Tax on Fees Paid to a Foreign Supplier in the Philippines
Understand the withholding tax on foreign service fees in the Philippines, including when it applies and how tax treaty relief can reduce the rate.
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.
BARMM Local Taxation: LGU Revenue Powers Under the Bangsamoro Local Governance Code
BARMM local taxation explained: how the Bangsamoro Local Governance Code lets LGUs create revenue sources, levy taxes, and share in national taxes.