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 1–3 of 3 articles for “tax exemption”

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Jun 4, 2017 tax law tax assumption tax exemption executive agreements bir refunds international agreements

Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief

The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.

Feb 26, 2017 real property tax local government taxation submarine cables tax law supreme court

Submarine Cables as Taxable Real Property: Supreme Court Clarifies Local Government Authority

The Supreme Court rules submarine cables are taxable real property, affirming local governments' power to impose real property tax on these assets.

Nov 25, 2014 peza real property tax local government taxation tax exemption instrumentality of national government

PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax

Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.