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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
PAGCOR Tax Landscape: Franchise Tax vs Income Tax Obligations Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liabilities: 5% franchise tax on gaming income, income tax on related services, and FBT obligations.
PAGCOR Tax Liabilities Clarifying Income and VAT Exemptions Under Philippine Law
The Supreme Court clarifies PAGCOR's tax liability: 5% franchise tax on gaming income, income tax on related services, and VAT exemption.
Local Franchise Tax After EPIRA: When Government Levy on Power Assets Fails
The Supreme Court nullified Bataan's levy on Napocor assets, clarifying local franchise tax limits after EPIRA's transfer of power functions.
Franchise Tax After EPIRA: NPC's Liability and the Limits of Local Government Power
The Supreme Court clarifies when the local franchise tax applies after EPIRA, nullifying Bataan's levy on NPC properties.
Reconveyance and Land Ownership: Proving Ownership in Land Disputes
The Supreme Court nullified a provincial government's levy and auction of NPC properties, clarifying franchise tax rules under EPIRA.
PAL Franchise Tax Exemption Survives Later Tax Laws: Supreme Court Ruling
The Supreme Court affirms PAL's excise tax exemption under PD 1590 despite RA 9334 and RA 9337 amendments.
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.
PAL Tax Exemption: Special Franchise Law Prevails Over General Tax Code
Supreme Court affirms PAL's tax exemption on commissary imports, ruling special franchise law P.D. 1590 prevails over general tax code R.A. 9334.
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.
Casino Franchise Agreements: PAGCOR Obligations and Investment Protection
Supreme Court guidance on casino franchise agreements, PAGCOR's licensing powers, and the limits of court intervention in administrative disputes.
Franchise or Employment: Distinguishing Independent Business From Subterfuge in Labor Disputes
Supreme Court clarifies when a service franchise creates an independent business, not an employer-employee relationship, in Bandag retreading case.
Real Property Tax on Franchise Holders: When Tax Exemptions Apply
Supreme Court rules on real property tax exemptions for franchise holders, explaining what "exclusive of this franchise" means under RA 7678.
Exclusive Franchises and Public Utilities: Constitutional Limits in the Philippines
The Supreme Court struck down Section 47 of PD 198 as unconstitutional, reaffirming that exclusive franchises for public utilities are prohibited by the Constitution.
Toll Regulatory Powers Defining Limits In Public Private Infrastructure
Supreme Court defines TRB's franchise powers, toll regulation, and public bidding requirements in Luzon expressway cases.
Franchise TAX Exemptions Actual Payment NOT Required FOR Availment
Upholding Franchise Agreements: The Limits of Certiorari in Challenging Final Judgments
When can a party challenge a final judgment through certiorari? The Supreme Court clarifies the limits of Rule 65 petitions in franchise disputes.
Philippine Airlines TAX Exemption Upholding Franchise Rights Despite NET Losses
Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund
Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.
Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained
The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.
NTC Cannot Cancel Broadcast CPCs: The Dual Franchise and License Regime Explained
The Supreme Court rules the NTC has no power to cancel broadcast licenses issued to legislative franchise holders, clarifying the dual regulatory regime.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
Court Employees and Sidelines: The Gabatin v. Quirino Ruling on Suspension for Misconduct
The Supreme Court suspended a court stenographer for doing private franchise business during office hours, clarifying how simple misconduct is penalized in the judiciary.
Taxing Telecommunications: No Exemption Without Explicit Grant
The Supreme Court rules that the phrase "exclusive of this franchise" in RA 7678 does not exempt Digitel's real properties from real property tax.
Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines
Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.