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.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Beneficial Use Doctrine: Who Pays Real Property Tax on Government-Owned Land
When government property is leased to a private entity, the beneficial use doctrine makes the lessee liable for real property tax. Learn the rule.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record
A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.
Real Property Tax: Who Pays When Ownership and Possession Differ
Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
State's Right to Recover Public Funds: Prescription Does Not Run Against the Government
Supreme Court rules the government's right to recover illegally disbursed public funds does not prescribe, but limits COA's power over tax collection.
Expropriation and Capital Gains Tax: Who Pays When Government Takes Property?
Supreme Court rules property owners, not the government, pay capital gains tax in expropriation cases. Learn the tax implications.
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.
Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules
The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
Barangay Boundary Disputes: Why Cadastral Maps Beat Tax Records
In boundary disputes between barangays, the Supreme Court gives greater weight to cadastral maps approved by the Director of Lands than to tax declarations.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Who Pays Capital Gains Tax and Sale Registration Costs in Philippine Property Deals
Philippine Supreme Court clarifies who bears capital gains tax and registration expenses in property sales, distinguishing obligations of individual and corporate sellers.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.