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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Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes
The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue taxes.
Mandanas Ruling: LGUs' Just Share Must Come From All National Taxes
The Supreme Court expands the base for computing LGUs' just share in national taxes, clarifying the scope of fiscal autonomy under the Constitution.
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.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
When a Lawyer Takes Client Funds for Taxes: Lessons from Ojales v. Villahermosa
A lawyer who received P21,280 for capital gains tax and title processing but did nothing was suspended. Learn the ethical rules.
Taxing Power vs National Electrification: LGU Levy on Electric Cooperatives
Supreme Court rules LGUs may levy electric cooperative properties for unpaid real property taxes despite EPIRA restrictions.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities
Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.
Tax Assessment Waivers and the Statute of Limitations in the Philippines
The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.
Local Autonomy vs National Interest: Can Congress Override Local Taxing Power
The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.
Taxing Times: Government Instrumentalities and Real Property Tax Exemptions in the Philippines
The Supreme Court clarifies when government instrumentalities like airport authorities are exempt from local real property taxes.
Expropriation: When Legal Interest and Consequential Damages Are Justified
The Supreme Court clarifies when legal interest and consequential damages apply in expropriation cases, and who pays transfer taxes.
Tax Collection: Government's Right to Collect Taxes Limited by Prescription
Supreme Court rules BIR's right to collect assessed taxes prescribes in three years; inaction bars collection.
Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law
Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.
Tax Assessment Prescription: When False Returns Extend the BIR's Reach
A Supreme Court ruling explains when the BIR may assess taxes within ten years instead of three, based on false returns and substantial underdeclaration.
Attorney Suspended for Misappropriating Client Funds: Upholding Trust in Legal Practice
Supreme Court suspends lawyer for three months for failing to return client funds intended for transfer taxes, reaffirming lawyers' fiduciary duties.
Prescription in Tax Collection: The Imperative of Valid Waivers and Timely Action by the BIR
When the BIR fails to act on a protest or secure a valid waiver, its right to collect deficiency taxes prescribes. This case explains the rules.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
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.
Litis Pendentia When Two Courts Collide Over Amusement Taxes
When two courts hear the same dispute over amusement tax rewards, litis pendentia allows dismissal of the later suit.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.