SyCipLaw Tip: Once an assessment for national internal revenue tax is issued, the proper remedy would be to timely protest or appeal the assessment in accordance with the revenue regulations...

No. The stock transaction tax is not an income tax but a percentage tax. The exclusion from gross income under Section 32(B)(7)(a) of the NIRC applies only to income tax under Title II of the...

Section 267 of the Local Government Code of 1991 (LGC) provides, in part, that "[n]o court shall entertain any action assailing the validity of any sale at public auction of real property or ...

On March 2, 2022, the President signed into law Republic Act (R.A.) No. 11647 which amends the three-decade old Foreign Investments Act of 1991 (FIA). R.A. No. 11647 aims to attract...

For input valued-added tax ("VAT") refund claims filed prior to 2018, is the 120-day period for the Bureau of Internal Revenue ("BIR") to decide a claim for refund of excess unutilized input VAT...

This bulletin is on recent Philippine legal developments in data privacy, fintech and digital banks.

The Philippine legal system is primarily a civil law system. It is, however, influenced by American common law and thus may also be considered a mixed regime consisting of both civil and common law traditions.

There has been a continual rise in the use of international arbitration to resolve disputes in the Philippines, in line with the public policy of favouring arbitration and increasing efforts...

Global Arbitration Review has published the 2026 edition of Know How: Construction Arbitration, featuring a comprehensive Philippine chapter authored by SyCipLaw partners and associates. The chapter examines the legal framework governing construction arbitration in the Philippines, covering contract formation, arbitral proceedings, common dispute issues, and award enforcement. This authoritative resource provides practical guidance for construction industry participants and arbitration practitioners navigat