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.
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.
Jurisdiction vs Exercise of Jurisdiction: Upholding Court Authority Despite Procedural Errors
The Supreme Court clarifies that jurisdiction over labor cases persists despite procedural lapses, and rules on retirement age, CBA benefits, and tax refund claims.
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.
Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes
Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.