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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Enhanced Deductions Regime Philippines: The 20% Corporate Income Tax Explained
The enhanced deductions regime lets registered business enterprises pay a 20% corporate income tax while claiming extra deductions under the CREATE MORE Act.
Investment Incentives for Foreign Manufacturers in the Philippines
Foreign manufacturers in the Philippines can access income tax holidays, duty-free imports, and VAT zero-rating through registered 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.
Permanent Establishment in the Philippines: When a Foreign Company Is Taxable
Find out when a foreign company has a permanent establishment in the Philippines and how it affects income tax and tax treaty relief for foreign corporations.
Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
Philippines as a China Plus One Manufacturing Base: Tax and Customs Rules
Why the Philippines is a China plus one manufacturing investment option: income tax rates, VAT zero-rating, and customs incentives explained.
Withholding Tax on Compensation in the Philippines: How It Works
Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Tax-Free Exchanges and Capital Gains Tax: Lessons from a Landmark Supreme Court Ruling
The Supreme Court clarifies when a tax-free exchange followed by a share sale is subject to capital gains tax, not income tax.
PAGCOR Tax Exemptions: When a Casino Licensee Still Pays Income Tax
The Supreme Court clarifies that PAGCOR's tax exemptions under PD 1869 do not automatically cover licensees operating their own casinos.
Navigating Tax Exemptions for Non-Profit Clubs: The Supreme Court's Ruling on Membership Fees
The Supreme Court clarifies that membership fees and assessment dues of recreational clubs are not subject to income tax and VAT.
Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping
The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.
Are Membership Fees of Recreational Clubs Taxable Income? SC Ruling
The Supreme Court clarifies when membership fees and assessment dues of recreational clubs are subject to income tax and VAT.
Supreme Court: Membership Fees of Non-Profit Clubs Not Subject to Income Tax and VAT
The Supreme Court ruled that membership fees and assessment dues of non-profit recreational clubs are not income or VAT-liable, limiting BIR RMC No. 35-2012.
Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax
Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.
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 Ruling Clarifies Income Tax, VAT, and Fringe Benefit Liability
Supreme Court ruling clarifies PAGCOR's tax liability: 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.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869
The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.
Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines
The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.
Income Tax Returns: Balancing Confidentiality and Admissibility in Court
When can courts compel production of income tax returns? The Supreme Court clarifies the limits of confidentiality and the proper remedy.