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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Diversion of Tobacco Funds: Technical Malversation vs. Corruption Under Philippine Law
The Supreme Court clarifies when misusing public funds is technical malversation, not corruption, in Villarosa v. Ombudsman.
Tobacco Sales Promotions: Who Regulates Them After RA 9211?
The Supreme Court rules that the IAC-Tobacco, not the DOH, has exclusive authority to regulate tobacco sales promotions under RA 9211.
Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers
The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.
Taxation OF Stemmed Leaf Tobacco Clarifying Exemptions FOR Tobacco Manufacturers
Specific Tax on Stemmed Leaf Tobacco: When Exemptions Do Not Apply
Philippine Supreme Court ruling on specific tax liability of stemmed leaf tobacco dealers and the limits of tax exemptions under the NIRC.
Specific Tax on Stemmed Leaf Tobacco: Exemptions for Manufacturers Clarified
Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from specific tax under the NIRC.