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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Attorney Suspended for Neglect of Duty and Misrepresentation to Client
A lawyer who failed to file a petition for review and misled his client about the case's status was suspended for four months and ordered to refund P5,000.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities
Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.
Staple Food Incentive: Allowance or Financial Assistance Under the Salary Standardization Law
Supreme Court clarifies when government-issued staple food incentives count as financial assistance under R.A. 6758, and when refunds are required.
Tax Refund Limitations: The One-Year Rule for Carry-Over of Excess Income Tax Payments
Philippine Supreme Court clarifies that excess income tax payments may only be carried over to the immediately succeeding taxable year under the old NIRC.
Lawyer Suspended for Neglecting Client’s Case and Failing to Return Fees
A lawyer’s duty of diligence begins at retainer. Learn from a case where neglect led to suspension and refund.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Meralco Rate Hike Ruling: Consumers Win as Supreme Court Shields Public From Utility's Income Tax
Supreme Court rules Meralco cannot pass income tax to consumers as operating expense, ordering refund of excess rate collections.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Prescription IN TAX Refund Claims Dissolutions Impact ON Filing Deadlines
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Rescission of Contract to Sell: Your Rights to Refunds and Interest in the Philippines
Philippine Supreme Court ruling on contract to sell rescission clarifies buyer's right to refund of installments and interest payments.
Escalation Clauses in Philippine Real Estate Mortgages: Limits and Borrower Rights
Philippine Supreme Court ruling on mortgage escalation clauses, unilateral interest rate hikes, and borrower rights to refunds.
TAX Refunds AND THE Duty OF THE State BPI Family Savings Bank VS CIR
Guarantee OF Refund Prevents Graft Conviction Protecting Government Interests IN Procurement
Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits
Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.
Tax Refund Rates for Miners and Forest Concessionaires Under R.A. 1435
The Supreme Court clarifies that the 25% specific tax refund for miners and forest concessionaires is based on original R.A. 1435 rates, not later amendments.
Earnest Money Matters Understanding Refundability in Philippine Real Estate Deals
When can a seller keep earnest money in a failed property deal? The Supreme Court explains the rules on refunds under Philippine law.
Tax Refunds for Mining Operations in the Philippines: The Atlas Mining Case
Philippine Supreme Court ruling on how mining firms' 25% specific tax refunds on fuel are computed under RA 1435.
Jurisdictional Challenges in Philippine Courts: Why Timing and Precision Matter in Tax Refund Claims
Philippine Supreme Court ruling on tax refund computation under RA 1435, explaining why strict interpretation and timing determine success in tax claims.