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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Untangling VAT Refund Timelines: How a Misleading BIR Ruling Saved a Taxpayer's Claim
Philippine Supreme Court explains when a prematurely filed VAT refund claim survives, and why strict invoicing rules still apply.
Writ of Possession After Tax Delinquency Sale: No Forum Shopping Certification Required
Supreme Court clarifies that a writ of possession petition after a tax delinquency sale is not an initiatory pleading, so no certification against forum shopping is needed.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
Real Property Tax Disputes: Why Payment Under Protest Is a Mandatory First Step
Philippine Supreme Court clarifies that payment under protest is mandatory before appealing real property tax assessments, even when claiming tax exemption.
Tax Assessments Invalid Notices and Taxpayer Due Process in the Philippines
Philippine Supreme Court ruling on invalid tax assessment notices and taxpayer due process rights explained in plain language.
Tax Waivers and Faulty Agreements: When Buyers and Sellers Are Bound by Law
A Supreme Court ruling clarifies when a developer's unauthorized sale still binds a property owner, and why final judgments are immutable.
Challenging Real Property Tax Ordinances: The Iloilo Case and the Rule on Exhaustion of Remedies
The Supreme Court dismissed a direct challenge to Iloilo City's real property tax ordinance, reaffirming that taxpayers must first exhaust administrative remedies before going to court.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
The 20-Lender Rule and Deposit Substitutes in Philippine Bonds Explained
The Supreme Court clarifies the 20-lender rule for deposit substitutes and the 20% final withholding tax on government bonds.
Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869
The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.
Franchise Tax vs Real Property Tax: Clarifying NGCP's Tax Liabilities
Supreme Court clarifies when NGCP's franchise tax covers real property taxes and when local governments may still collect them.
Dividends vs Capital Gains: Taxing Share Redemptions Under the RP-US Treaty
Supreme Court rules on whether share redemption proceeds are dividends or capital gains under Philippine tax law and the RP-US Tax Treaty.
BOI-Registered Enterprise Tax Exemptions and the Limits of Certiorari: Alfonso Lista v. SNAPM
The Supreme Court clarifies local tax exemptions for BOI-registered firms and the procedural limits of certiorari in Alfonso Lista v. SNAPM.
Interbank Call Loans and Documentary Stamp Tax: Clarifying Taxable Instruments in the Philippines
Supreme Court clarifies that interbank call loans are not subject to documentary stamp tax under the NIRC.
Jurisdiction Over Annulment OF Judgments Defining THE Boundaries OF THE Court OF TAX Appeals Authority
Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR
When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.
Tax Suspension Bonds: When the CTA Must Hear the Taxpayer First
The Supreme Court clarifies when the Court of Tax Appeals may require a bond to suspend tax collection, and why a preliminary hearing is essential.
Taxation and Due Process: Balancing Government Power and Taxpayer Rights in Deficiency Assessments
The Supreme Court clarifies when the CTA may require a surety bond to suspend tax collection, protecting taxpayer rights.
Documentary Stamp Tax: When the Refund Period Starts for Metered Payments
Philippine Bank of Communications v. CIR clarifies when the two-year DST refund period begins for metered stamp users.
VAT Refunds for Ecozone Enterprises: The Cross Border Doctrine Explained
Supreme Court clarifies when ecozone enterprises can claim VAT refunds and how the Cross Border Doctrine affects input tax claims.
Tax Evasion and Probable Cause: BIR v. Manila Home Textile Explained
The Supreme Court clarifies the standard of probable cause in tax evasion cases and the burden on the BIR in preliminary investigations.
Tax Amnesty Administrative Rules Cannot Override Statutory Law
Supreme Court ruling on ING Bank v. CIR: BIR revenue circulars cannot override the Tax Amnesty Act of 2007.
Forum Shopping Requisites and Exceptions in Tax Litigation: Commissioner of Customs v. Pilipinas Shell
The Supreme Court clarifies the three elements of forum shopping and when filing separate cases in different courts is allowed.