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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Tax Evasion Cases: When a Prior Assessment Is Not Required for Prosecution
The Supreme Court clarifies when the BIR can prosecute tax evasion without a prior assessment, and what probable cause requires.
VAT Refund Rights Real Property Inventory AND Transitional Input TAX Credit
VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws
Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.
Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers
The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.
Compromise Agreements Prevail Resolving Tax Disputes Through Mutual Concessions
When parties settle tax disputes by compromise, courts may set aside prior rulings. The Supreme Court explains the binding effect of such agreements.
VAT Refund for Foreign Tourists Upheld: Tayam v. Recto and the Limits of Equal Protection
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or tax uniformity.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Navigating Tax Credit Claims: The Mandatory vs Directory Interpretation of Deadlines
The Supreme Court clarifies when VAT refund deadlines are mandatory and when taxpayers get relief from strict compliance.
Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes
The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.
Double Taxation: Manila's Local Tax Ordinance and the Limits of Revenue Power
When a city taxes the same business twice under the same ordinance, courts will step in. Learn the double taxation rule from this Supreme Court case.
Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims
The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.
Strict 120+30 Day Rule for VAT Refund Claims in the Philippines
Learn the mandatory 120+30 day periods for VAT refund claims and why late judicial appeals are fatal under Philippine tax law.
Partition Rights CO Ownership VS Prior Judgment IN Philippine Property LAW
Supreme Court clarifies that a default judgment cannot substitute for proof of co-ownership, and a tax declaration alone does not establish title.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
Untangling VAT Refund Claims: The 120-Day Rule and Reliance on BIR Rulings
The Supreme Court clarifies when VAT refund judicial claims must be filed, and how BIR Ruling No. DA-489-03 protected taxpayers.
Electronic Fund Transfers and Documentary Stamp Tax: Navigating Tax Laws in the Digital Age
The Supreme Court ruled that electronic fund transfer instructions are not bills of exchange subject to documentary stamp tax under Section 181.
Grave Misconduct for Negligent Tax Credit Evaluation: Eijansantos v. SPTF 156
The Supreme Court rules that an evaluator's failure to physically verify tax credit claims constitutes grave misconduct, not mere negligence.
Grave Misconduct of Tax Credit Evaluator: Physical Verification Is a Duty, Not an Option
The Supreme Court affirms dismissal of a DOF evaluator for grave misconduct after he failed to physically verify a tax credit applicant's facilities, allowing a P867,680 fraud.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained
The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining the limits of equal protection in taxation.
Tax Treaty Benefits: Prior Application Not Always Required for Refunds
Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.
Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes
Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.
VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law
Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.