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.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
Inverse Condemnation and Provisional Compensation: What RA 10752 Means for Landowners
The Supreme Court clarifies that RA 10752 governs provisional compensation in inverse condemnation cases filed after its effectivity, even if the taking occurred earlier.
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.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
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.
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.
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.
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.
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.
Tax Declaration vs. Deed of Sale: Proving Land Ownership in the Philippines
A tax declaration annotation is not proof of land ownership. Learn what documents legally establish title under Philippine law.
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.
Expropriation in the Philippines: Provisional Deposit and Writ of Possession Explained
Understand how the 1997 Rules on expropriation allow the government to take property upon depositing assessed value, and what this means for owners.