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 1–10 of 10 articles for “tax ordinances”

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Jul 4, 2021 franchise tax cable tv local government code administrative franchise taxation ntc

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.

Sep 18, 2018 civil-procedure legal-standing associations real-property-tax supreme-court

When Can an Association Represent Its Members in Court? Standing to Sue Explained

The Supreme Court explains when an association can sue for its members, and why lack of legal capacity to sue is fatal to a petition.

Sep 26, 2016 real property tax local government code exhaustion of administrative remedies hierarchy of courts tax ordinance iloilo city

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.

Oct 1, 2014 tax exemption peza excise tax tax refund bureau of internal revenue philippine law

PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds

Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.

Jul 3, 2013 corporate law tax law double taxation local government code supreme court decision

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.

Jul 6, 2007 tax law local taxation ordinance publication local government code tax collection

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.

Feb 23, 2007 franchise tax real property tax local government code telecommunications tax exemption digitel

Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies

Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.

Sep 1, 2004 tax exemption export processing zones customs duties pd 66 peza tax refund

Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection

Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.

Feb 26, 2003 local taxation section 187 lgc tax ordinance secretary of justice supreme court

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.

Mar 25, 1999 real property tax local government code tax ordinances public hearings publication requirements assessment appeals

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.