Legal Insights

BARMM Local Taxation: LGU Revenue Powers Under the Bangsamoro Local Governance Code

BARMM local taxation explained: how the Bangsamoro Local Governance Code lets LGUs create revenue sources, levy taxes, and share in national taxes.

Philippine Taxation: Source of Income for Satellite Communication Services

Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.

Offshore Gaming Taxation: The Supreme Court on Philippine Tax Authority Limits

The Supreme Court upheld the constitutionality of taxing Philippine Offshore Gaming Operators, clarifying the limits of Philippine tax authority over POGOs.

VAT Refund for Tourists Upheld: Supreme Court Rules on Equal Protection in Taxation

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, ruling it does not violate equal protection.

Taxation OF Government Employee Benefits Defining Taxable Compensation VS Exempt Benefits

Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila

Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.

VAT Refund for Tourists Upheld: Why the Supreme Court Found No Equal Protection Violation

The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.

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.

Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments

The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.

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.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining the limits of equal protection in taxation.

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.

Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines

The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification

Supreme Court upholds VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079

The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.

Supreme Court Upholds VAT Refund Law for Foreign Tourists: A Win for Philippine Tourism

The Supreme Court upheld RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.

Philippine Taxation of International Air Carriers: Income Tax for Off-Line Operations

Off-line international air carriers selling tickets in the Philippines are subject to 32% income tax, not the 2.5% gross Philippine billings tax.

Tax Sales and Due Process: Why Registered Owners Must Be Notified in Philippine Property Law

Philippine Supreme Court ruling on tax sales, due process, and the registered owner's responsibility in property taxation.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining why the classification does not violate equal protection.

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.

Taxation Within Special Economic Zones Defining THE Jurisdiction Between Regular Courts AND THE Court OF TAX Appeals

Universal Charge Under EPIRA: Police Power, Not Taxation, Says Supreme Court

The Supreme Court upheld the EPIRA's Universal Charge as a valid police power exaction, not a tax, and found no undue delegation of legislative authority.

VAT Zero Rating on Services: Clarifying the Destination Principle in Philippine Taxation

Learn how the Supreme Court clarified the destination principle for VAT zero-rating on services in the Philippines and what it means for businesses.

Taxation OF Stemmed Leaf Tobacco Clarifying Exemptions FOR Tobacco Manufacturers