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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Capital Equipment Duty Exemption in the Philippines: Who Qualifies and How
Learn how the capital equipment duty exemption in the Philippines works under the Tax Code, who qualifies, and the conditions for duty-free importation.
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.
VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
PAL Tax Exemption: Special Franchise Law Prevails Over General Tax Code
Supreme Court affirms PAL's tax exemption on commissary imports, ruling special franchise law P.D. 1590 prevails over general tax code R.A. 9334.
Excise Tax Refunds for Exported Goods: Who Can Claim Under the Tax Code
The Supreme Court clarifies that only the statutory taxpayer—not the buyer—may claim excise tax refunds on exported goods.
Healthcare Agreements vs Insurance: Understanding Documentary Stamp Tax
Philippine Supreme Court rules health maintenance organization agreements are insurance contracts subject to documentary stamp tax under the Tax Code.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.