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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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.
Invoice-Based System in the Philippines: Official Receipts After EOPT
The invoice-based system in the Philippines replaced official receipts as primary evidence of sales under the Ease of Paying Taxes Act. Here is how it works.
Importing Machinery and Capital Equipment into the Philippines: Duties, Taxes, and Exemptions
Importing machinery and capital equipment into the Philippines triggers customs duties and VAT, but registered enterprises may enjoy duty exemption on capital equipment.
Ease of Paying Taxes Act Philippines: What Changed for Taxpayers
The Ease of Paying Taxes Act (RA 11976) changed invoicing, registration, and filing rules for Philippine taxpayers. Here is what changed and what it means for you.
Branch Office vs Subsidiary in the Philippines: Which Should You Register?
Compare a branch office vs subsidiary in the Philippines: how each is registered, liability, capital, taxes, and which fits your expansion plan.
Importing Vehicles into the Philippines: Tariffs, Customs Rules and Requirements
Importing vehicles into the Philippines means paying customs duties and taxes and lodging a goods declaration with the Bureau of Customs under the CMTA.
Bad Beat Jackpot Guidelines in the Philippines: PAGCOR Rules Explained
Understand the PAGCOR Bad Beat Jackpot guidelines in the Philippines — qualifying hands, jackpot rake, payouts, taxes, and operator requirements.
Corporation vs Partnership in the Philippines: Which Business Structure Is Right for You?
Compare corporation vs partnership in the Philippines: liability, taxes, management, and formation under the Revised Corporation Code and Civil Code.
Islamic Banking in the Philippines: License Requirements and Sukuk Tax Rules
How to set up an Islamic bank in the Philippines under R.A. 11439, and how the BIR taxes sukuk gains, coupons, and documentary stamp tax.
The PHP 3 Million VAT Threshold in the Philippines, Explained
Understand the PHP 3 million VAT threshold in the Philippines, who it applies to, and how exceeding it affects your business taxes.
PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
Business Permit Fees vs. Local Taxes: SC Ruling on Economic Zone Exemptions
SC rules tax-exempt economic zone entities must still pay business permit fees, which are regulatory, not tax.
Candidate Eligibility: No Automatic Disqualification for Unpaid Taxes Absent Express Court Order
Supreme Court clarifies that unpaid taxes do not automatically disqualify a candidate absent an express penalty in a final court judgment.
Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period
Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.
Regulatory Fees vs Taxes: When Local Government Impositions Are Valid
The Supreme Court clarifies the distinction between regulatory fees and taxes in local ordinances, and the burden of proving invalidity.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
When Must Property Sellers Deliver the Title? The Fil-Estate v. Hermana Realty Rule
Full payment of the purchase price entitles a buyer to demand the deed of sale and owner's duplicate title, even if taxes remain unpaid.
Understanding Tax Implications of Initial Public Offerings: Separate vs Joint Computation
The Supreme Court clarifies how IPO taxes on primary and secondary offerings are computed under the National Internal Revenue Code.
Understanding Tax Assessment and Collection Prescription: The BPI Case
The Supreme Court's BPI ruling explains when the BIR loses the right to assess and collect deficiency taxes—key lessons for taxpayers.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
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.
Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory
The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.
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.