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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Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses
Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.
PPA Withdrawal of Tax Exemption and Liability for Real Property Taxes
Supreme Court ruling on PPA's liability for real property taxes after withdrawal of tax exemptions under PD 1931 and the Local Government Code.
When Can a Local Government Close a Business? Due Process Limits on Municipal Power
The Supreme Court clarifies that municipalities may regulate businesses through closure only with due process, even when taxes are unpaid.
Local Autonomy Under Siege Safeguarding THE Lgus Share IN National Taxes
Tax Exemptions for Government Corporations: The Philippine Ports Authority Case
The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.
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.
Tax Delinquency Auctions: When a Bid Before the Auction Date Is Not a Valid Bid
A Supreme Court ruling clarifies that paying delinquent taxes before an auction date does not constitute a valid bid, and why procedural regularity matters.
National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines
Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.
Breach of Express Warranty: Seller Liable for Unpaid Taxes Despite Transfer of Ownership
Philippine Supreme Court ruling: a vehicle seller's assurance that taxes were paid is an express warranty; breach makes seller liable for unpaid duties.
Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law
Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.
Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions
The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.
Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits
Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.
Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions
Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.
Pipeline Operators as Common Carriers: Tax Exemption Under the Local Government Code
Philippine Supreme Court ruling on whether pipeline operators qualify as common carriers exempt from local business taxes under the Local Government Code.
Back Taxes on Undeclared Improvements: What "Declared for the First Time" Means
The Supreme Court explains when local assessors may impose back taxes on previously undeclared building improvements under PD 464.
Retroactivity of Tax Rulings: When the BIR Cannot Apply a Revoked Ruling Against You
The Supreme Court explains when the BIR cannot retroactively apply a revoked tax ruling to assess deficiency taxes against a taxpayer.