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.
BIR Registration for New Businesses in the Philippines: Steps and Requirements
Complete guide to BIR registration for new businesses in the Philippines: forms, documentary requirements, and step-by-step process to register and comply.
Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?
Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
Withholding Tax on Compensation in the Philippines: How It Works
Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.
The PHP 3 Million VAT Threshold in the Philippines, Explained
Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.
Capital Gains Tax on Real Property in the Philippines: Rates and Filing
Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.
Estate Tax in the Philippines: Rate, Deadlines, and How to Settle an Estate
Learn the estate tax Philippines rate, who pays it, and the steps to file and settle a decedent's estate under the TRAIN Law.
Business Permit Requirements Philippines: A Complete Guide for 2025
Learn the business permit requirements in the Philippines, including local business tax, barangay clearance, and renewal deadlines for new and existing businesses.
Withholding Tax on Compensation: Effective Rates and Penalties Explained
Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
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.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case
A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.
Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent
Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.
Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application
The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.
Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules
SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
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.
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.
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.
Piercing the Corporate Veil When Tax Avoidance Becomes Evasion
The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.
Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits
Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.