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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When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Ports Authority vs Private Operators: When Can the Government Operate Directly
Supreme Court ruling on when government agencies can operate ports without franchises, and limits on lower court injunctions.
Failure of Election and COMELEC's Power: Protecting the Voter's Franchise
The Supreme Court clarifies the limited grounds for declaring a failure of election under the Omnibus Election Code.
Piercing the Corporate Veil: When Parent Companies Can Be Held Liable for Franchise Agreements
Philippine Supreme Court ruling on when courts may disregard corporate fiction and hold companies liable for obligations of related entities.
Exclusive Franchises and Constitutional Limits: Water District Authority in the Philippines
The Supreme Court ruled Section 47 of PD 198 unconstitutional, striking down exclusive water district franchises as contrary to the Constitution.
Philippine Franchise Tax and Real Property Tax: Exemptions for Telecom Companies
Supreme Court ruling on telecom franchise tax exemptions and real property tax liability under the Local Government Code.
PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
When a Zero Tax Bill Still Means Exemption: PAL’s Franchise Tax Win Explained
The Supreme Court ruled that PAL’s franchise tax option exempts it from all other taxes, even when its chosen tax liability is zero.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Franchise Tax Obligations During Suspended VAT Implementation
When the Supreme Court suspends a tax law's implementation, old tax rules continue to apply. This case explains why.
NPC Franchise Tax Case: Local Governments Can Tax Government Corporations
The Supreme Court ruled that provinces may impose franchise tax on government-owned corporations like NPC under the Local Government Code.
Real Property Tax Exemption for Telecoms: Understanding Franchise Rights in the Philippines
Learn how the Supreme Court ruled on Bayantel's real property tax exemption under its legislative franchise, and what this means for telecom companies.
Real Property Tax vs Franchise Exemptions: RCPI Ruling for Telecom Firms
Supreme Court clarifies that "in lieu of all taxes" franchise clauses do not exempt telecom firms from real property tax on buildings and towers.
Contractual Obligations Mutuality AND Modification IN Commission Disputes
Learn how the Supreme Court applied the mutuality of contracts principle in a commission dispute, protecting a manager's right to earned franchise fees.
When Local Councils Overstep: Cable TV Franchises and the Limits of LGU Power
A look at Zoomzat v. People, where the Supreme Court ruled that local governments cannot grant cable TV franchises—that power belongs to the NTC.
Local Government vs National Authority Defining Cable TV Franchising Powers
Supreme Court clarifies that only the NTC may grant cable TV franchises; local governments cannot exceed their regulatory powers.
Direct Power Connection vs. Franchise Rights: The BATELEC II Ruling
The Supreme Court upheld direct power supply from NPC to a BOI-registered steel firm after the local electric cooperative failed to meet technical and financial standards.
NTC Authority to Grant Provisional Authorities and the Non-Exclusive Nature of Telecom Franchises
The Supreme Court affirms NTC's discretion to grant provisional authorities to multiple telecom providers, upholding healthy competition over exclusivity claims.
PAGCOR Franchise Limits, Delegation, and Mootness in Constitutional Challenges
The Supreme Court clarifies PAGCOR cannot delegate its franchise, and explains when constitutional challenges become moot.
Recounting Votes in Fraudulent Election Returns: Safeguarding the Electorate's Will
Philippine Supreme Court ruling on when COMELEC must recount votes instead of excluding fraudulent election returns, protecting voter enfranchisement.
Upholding Regulatory Authority: Provisional Authorities and Non-Exclusivity in Telecom Franchises
Philippine Supreme Court ruling on NTC's power to grant provisional authorities and the non-exclusive nature of telecom franchises.
Local Governments vs National Corporations: Who Pays Franchise Taxes
Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.
Taxing Telecommunications: Local Government Power vs. Franchise Exemptions
The Supreme Court ruled that the Local Government Code's withdrawal of tax exemptions prevails over PLDT's franchise exemption claim under R.A. 7925.
Broadcasting Rights: The Indispensable Congressional Franchise for Radio and TV Operations in the Philippines
Philippine Supreme Court clarifies that a congressional franchise is indispensable for operating radio and television stations, not just an NTC permit.