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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ROHQ Registration in the Philippines: Requirements and Step-by-Step Process
Learn the ROHQ registration Philippines requirements under RA 8756, from the $200,000 inward remittance to the SEC license and BOI recommendation.
Automotive Manufacturing in the Philippines: Licensing and Incentives
Automotive manufacturing in the Philippines requires BOI or PEZA registration, a certificate of registration, and compliance with tax and customs rules to enjoy incentives.
PEZA vs BOI Incentives in the Philippines: How to Choose the Right Regime
Compare PEZA and BOI incentives in the Philippines: the 5% gross income tax under RA 7916 versus BOI fiscal incentives under RA 5186 and the tax code.
BOI Incentive Application in the Philippines: Procedure and Timelines
Learn how the BOI incentive application works in the Philippines, from registration requirements to the incentives a registered enterprise may enjoy.
Regional Headquarters and ROHQ in the Philippines: A Guide for Foreign Groups
How a foreign group sets up a regional headquarters or ROHQ in the Philippines: SEC licensing, BOI endorsement, capital remittance, and tax rules.
Data Center Incentives in the Philippines: PEZA and BOI Registration
Data center incentives in the Philippines come mainly through PEZA registration under RA 7916, with BOI incentives available under the Omnibus Investment Code.
BOI Registration and Investment Incentives in the Philippines: A Practical Guide
Learn how BOI registration works and what investment incentives in the Philippines a registered enterprise can claim under the law.
Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.
Redundancy and Union Busting Claims: What Aboitiz v. Unions Teaches Employers
The Supreme Court upholds a valid redundancy program and clarifies what evidence is needed to prove union busting as unfair labor practice.
BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM
The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.
Navigating Investment Incentives: The Finality of BOI Decisions and Appellate Procedure
The Supreme Court ruled that a denial of an income tax holiday by the Board of Investments must be appealed to the Court of Appeals, not the Office of the President.
When Limited Liability Doesnt Shield a Shipowner: The Aboitiz Shipping Ruling
Explaining when a shipowner's limited liability defense fails, based on the Supreme Court's ruling in Aboitiz Shipping v. New India Assurance.
Valid Service of Summons on Corporations: Lessons from Aboitiz International Forwarders
Philippine Supreme Court clarifies when service of summons on a corporate employee is valid and binds the corporation.
Service of Summons on Corporate Employees: What Aboitiz v. PCIC Teaches About Jurisdiction
The Supreme Court clarifies when service of summons on a corporate employee is valid and why a Rule 38 petition for relief is not a substitute for appeal.
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.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Invalidation of BOI Manual of Operations Incentives for Registered Enterprises
Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.
When Can the BOI Amend a Company's Registration? A Look at First Lepanto Ceramics
The Supreme Court clarifies the BOI's discretion to amend a registered enterprise's product line, even amid pending violation cases.