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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Tax Ordinance Enactment: Presumption of Validity and Notice Requirements
The Supreme Court clarifies when a real property valuation ordinance is a tax ordinance and what notice rules apply.
Challenging Real Property Tax Ordinances: The Iloilo Case and the Rule on Exhaustion of Remedies
The Supreme Court dismissed a direct challenge to Iloilo City's real property tax ordinance, reaffirming that taxpayers must first exhaust administrative remedies before going to court.
Injunctions Protecting Rights Upholding Due Process and Ensuring Fair Legal Proceedings
The Supreme Court dismisses a direct challenge to Iloilo City's real property tax ordinance, reaffirming the need to exhaust administrative remedies and observe the hierarchy of courts.
Double Taxation: Manila's Local Tax Ordinance and the Limits of Revenue Power
When a city taxes the same business twice under the same ordinance, courts will step in. Learn the double taxation rule from this Supreme Court case.
Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines
Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.
Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses
Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.
Publication Requirement for Tax Ordinances: A Prerequisite to Enforceability
Philippine Supreme Court clarifies that publication of local tax ordinances is a condition precedent to their enforceability and collection.
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
Publication Requirement for Local Tax Ordinances: Manila Revenue Code Void
Supreme Court affirms that a local tax ordinance published only once, not for three consecutive days, is null and void.
Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187
Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.
Deadline or Justice: The Strict Timeline for Challenging Tax Laws
A Supreme Court ruling on the mandatory 30-day window to appeal local tax ordinances and when procedural rules may be relaxed.
Missed the Deadline, Missed Justice: Why Timely Tax Ordinance Appeals Matter
A 1999 Supreme Court ruling shows why taxpayers must appeal local tax ordinances within 30 days or lose their chance to challenge them.
Challenging Real Property Tax Ordinances: Public Hearings and Publication Requirements
Learn how Philippine courts handle challenges to real property tax ordinances, including public hearing and publication requirements under the Local Government Code.