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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Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
Estate Tax Deductions: Claims Valued at Death, Not Post-Death Settlements
Philippine Supreme Court rules estate tax deductions for claims against the estate are valued at date of death, not reduced by later compromise settlements.
Senior Citizen Discounts: Defining meant only the acquisition cost of medicines, not the full discount amount.
The Issue: Tax Credit vs. Tax Deduction The central legal question was whether the 20% senior citizen discount should be claimed as a tax credit or as a tax de
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.