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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Bangsamoro Local Governance Code: What BAA No. 49 Means for BARMM LGUs
The Bangsamoro Local Governance Code of 2023, or BAA No. 49, governs BARMM provinces, cities, municipalities, and barangays. Here is what it covers.
IRR of the Bangsamoro Local Governance Code (BAA No. 49): What the Rules Add
The IRR of the Bangsamoro Local Governance Code (BAA No. 49) took effect in 2024. Here is what the rules add on LGUs, barangays, and decentralization.
LGU Permits for Digital Infrastructure Projects in the Philippines
How to secure LGU permits for digital infrastructure projects in the Philippines under the Ease of Doing Business Act and its implementing rules.
BARMM Local Taxation: LGU Revenue Powers Under the Bangsamoro Local Governance Code
BARMM local taxation explained: how the Bangsamoro Local Governance Code lets LGUs create revenue sources, levy taxes, and share in national taxes.
Local Business Tax in the Philippines: How LGUs Levy It Under the Local Government Code
Local business tax in the Philippines is levied by cities and municipalities under the Local Government Code. Learn who pays, who collects, and how it works.
Business Permits for a Foreign-Owned Company in the Philippines: LGU Guide
How a foreign-owned company secures LGU business permits in the Philippines: the Business One Stop Shop, barangay clearances, and processing times under RA 11032.
Restaurant Permit Requirements Philippines: A Step-by-Step Licensing Guide
Restaurant permit requirements in the Philippines start with the LGU business permit, then FDA and fire clearances. Here is the step-by-step licensing path.
Agricultural Product Standards in the Philippines: Who Sets and Enforces Them
Agricultural product standards in the Philippines are set and enforced by the DA, DOH and LGUs under the Food Safety Act of 2013 and the Consumer Act.
Disputes with Philippine Government Agencies and LGUs Over Contracts
Facing a dispute with a Philippine government agency or LGU over a contract? Learn how procurement rules, LGU powers, and remedies shape your case.
Corporate Compliance Calendar Philippines: SEC, BIR, DOLE, NPC, LGU
A corporate compliance calendar for Philippine companies covering SEC, BIR, DOLE, NPC, and LGU deadlines, plus the rules behind each recurring filing.
Boundary Disputes and Local Government Authority: Caloocan v. Malabon
Supreme Court clarifies that boundary disputes between LGUs must first go through sanggunian settlement before courts can intervene.
Local Government Share in National Wealth: Water Rights and Resource Utilization
Supreme Court clarifies when LGUs can claim a share from water resources under the Constitution and Local Government Code.
Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
When Local Governance Meets Lending: Safeguarding Public Funds in Loan Transactions
Supreme Court clarifies when LGU loan agreements become "manifestly and grossly disadvantageous" under the Anti-Graft Law, acquitting local officials.
Boundary Disputes in the Philippines: Resolving Territorial Conflicts Between LGUs
The Supreme Court settles the Makati-Taguig territorial dispute, explaining how boundary conflicts between local governments are resolved.
Understanding Jurisdiction in Injunction Cases: A Guide for Property Owners and Legal Practitioners
Learn how the Supreme Court resolved a tax dispute between two LGUs, and what it means for property owners facing competing tax claims.
Real Property Tax Disputes: Location, Titles, and Escrow When LGUs Compete
When two LGUs claim the same property for real estate tax, who gets paid? The Supreme Court's answer in Municipality of Cainta v. Spouses Braña.
Land Use Reclassification vs. Agrarian Reform: When LGU Zoning Does Not Remove CARP Coverage
The Supreme Court clarifies that LGU land use reclassification alone does not exempt agricultural land from CARP coverage—DAR conversion is still required.
Election Offenses: The 45-Day Ban on Releasing Public Funds for Livelihood Programs
Supreme Court clarifies the 45-day election ban on public fund releases covers LGU livelihood programs, not just DSWD projects.
Redefining Local Autonomy: LGUs' Just Share in National Taxes
The Supreme Court ruled that LGUs' just share must come from all national taxes, not just internal revenue taxes.
Territorial Boundaries vs. Resource Sharing: Defining LGUs' Share of National Wealth
The Supreme Court clarifies when local governments may claim a share of national wealth, using the Palawan-Camago-Malampaya dispute as the benchmark case.
Mandanas Ruling: LGUs' Just Share Must Come From All National Taxes
The Supreme Court expands the base for computing LGUs' just share in national taxes, clarifying the scope of fiscal autonomy under the Constitution.
Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes
The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue taxes.
Optional Positions and Local Government Authority: Budgetary Allocation Required for Municipal Appointments
The Supreme Court clarifies that appointments to optional LGU positions like the MENRO require both sanggunian concurrence and a valid appropriation ordinance.