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 13 of 3 articles for tax amnesty

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 Delinquency Sales: Why Notice to the Registered Owner Matters

The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.

Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority

Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.