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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Cross-Border E-Commerce Philippines: Tax and Consumer Rules for Foreign Sellers
Selling online into the Philippines from abroad? Learn how VAT on digital services, e-marketplace rules, and SEC licensing apply to cross-border sellers.
VAT on Digital Services in the Philippines: What RA 12023 Requires
VAT on digital services in the Philippines now covers nonresident providers at 12% under RA 12023 and RR No. 3-2025. Here is how the rules work.
Reverse Charge VAT on Digital Services in the Philippines: How It Works
Understand the reverse charge VAT mechanism on digital services in the Philippines: who withholds, when to remit, and what buyers must do under RR No. 3-2025.
Colocation Agreements in the Philippines: Key Terms and Risk Allocation
A colocation agreement in the Philippines is a services contract, not a lease of real property. Learn the key terms, regulatory limits, and risk allocation rules.
Public Services Act and Foreign Ownership: What Changed Under RA 11659
The Public Services Act foreign ownership rules changed under RA 11659. Learn which sectors stay restricted to Filipinos and which are now open to foreign investors.
Can a Foreigner Own a Data Center in the Philippines? The Public Services Act Answer
Yes — foreign ownership of a data center in the Philippines is generally allowed because data centers are not classified as public utilities under the Public Services Act.
VAT Zero-Rating for PEZA Locators in the Philippines: How It Works
Understand VAT zero-rating for PEZA locators in the Philippines: which local purchases and services qualify, and how the rules changed under RA 12066.
Legal Secondment in the Philippines: How It Works for In-House Teams
Legal secondment in the Philippines lets companies borrow a lawyer's services temporarily — here is how secondment works and what it requires.
BSP Circular 1160: Financial Consumer Protection Rules for Banks and E-Money Issuers
BSP Circular 1160 implements the Financial Products and Services Consumer Protection Act, setting the consumer protection rules that banks and other BSP-supervised institutions must follow.
E-Commerce VAT in the Philippines: Rules for Online Sellers Under RA 12023
E-commerce VAT in the Philippines now covers digital services and online marketplaces. Learn who must register, withhold, and remit under RR No. 3-2025.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
Zero-Rated VAT on Manning Services: When a Foreign Principal Is Not "Doing Business" in the Philippines
Supreme Court clarifies when a foreign shipping company receiving manning services from a Philippine agency is not in the Philippines.
Senior Citizen Discount on Funeral Services Includes Interment, SC Rules
Supreme Court rules interment services are covered by the 20% senior citizen discount on funeral and burial services under the Expanded Senior Citizens Act.
Philippine Taxation: Source of Income for Satellite Communication Services
Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.
Quantum Meruit: Fair Compensation for Government Contracts Despite Procedural Flaws
When can a contractor recover payment for services rendered to the government despite an invalid contract? The Supreme Court explains quantum meruit.
Withdrawing a Resignation: When Retraction Before Acceptance Is Valid
Can an employee retract a resignation before the employer accepts it? The Supreme Court explains the rules in Vergara v. ANZ Global Services.
Navigating the Appeal Period for Labor Arbitration Decisions: A Guide for Filipino Workers
Learn the correct 15-day appeal period for voluntary arbitration awards under Rule 43, clarified by the Supreme Court in Suelo v. MST Marine Services.
Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
Competitive Bidding Under RA 9184: Supreme Court Affirms Graft Conviction for Skipping Public Bidding
A public official's conviction for violating RA 3019 shows that government procurement of consulting services requires competitive bidding under RA 9184.
Lawyer Negligence and Accountability: Protecting Your Interests in Legal Services
When lawyers neglect client cases, the Supreme Court can suspend them. Learn the rules and your remedies.
VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services
Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.
Lawyer Suspended for Neglecting Client Funds and Legal Services for Eight Years
A lawyer who took P170,000 and client documents but failed to transfer titles for eight years was suspended for three years.
Angkas and the Regulation of Ride-Hailing Services: Balancing Innovation and Public Safety
The Supreme Court ruled that motorcycle ride-hailing services like Angkas are subject to LTFRB regulation, affirming the State's police power over public transportation.
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.