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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Amusement Tax and Local Government Authority: Defining "Other Places of Amusement"
Supreme Court rules provinces cannot tax resort admissions as "other places of amusement" under the Local Government Code.
Amusement Tax Authority: Defining Places of Amusement Under the Local Government Code
Supreme Court clarifies which venues qualify as "places of amusement" for provincial amusement tax under the Local Government Code.
Directors' Bonuses and Withholding Tax: Clarifying Employee Status in Philippine Tax Law
Philippine Supreme Court ruling on directors' bonuses, withholding tax on compensation, and the definition of received a Letter of Authority in 1998 to examine its books for taxable year 1997. Followi
Litis Pendentia When Two Courts Collide Over Amusement Taxes
When two courts hear the same dispute over amusement tax rewards, litis pendentia allows dismissal of the later suit.
Navigating VAT Refund Claims: Prescriptive Periods and Equitable Estoppel in Philippine Tax Law
Philippine Supreme Court clarifies the two-year prescriptive period for VAT refund claims and the mandatory 120-day waiting period before judicial appeal.
Local Government Taxing Power Limitations ON Business TAX Impositions
Excise Tax Refunds for Exported Goods: Who Can Claim Under the Tax Code
The Supreme Court clarifies that only the statutory taxpayer—not the buyer—may claim excise tax refunds on exported goods.
Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines
The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.
Tax Amnesty Under RA 9480: Can It Cover Prior Tax Assessments?
The Supreme Court ruled that a taxpayer may avail of the 2007 tax amnesty under RA 9480 even with a pending assessment, settling the scope of the program.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
Income Tax Returns: Balancing Confidentiality and Admissibility in Court
When can courts compel production of income tax returns? The Supreme Court clarifies the limits of confidentiality and the proper remedy.
Tax Exemption for Government Instrumentalities: Defining the Scope of Real Property Tax Liability
The Supreme Court clarifies when a government entity is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Government Instrumentalities and Tax Exemption: Defining the Scope of Real Property Tax Obligations
The Supreme Court clarifies when a government entity with corporate powers is exempt from real property tax, distinguishing instrumentalities from GOCCs.
Navigating Tax Disputes: The Proper Legal Remedy for Assessment Protests in the Philippines
Learn the correct legal remedy when protesting a local business tax assessment, based on a Supreme Court ruling on the Local Government Code.
Regulatory Fees vs Tax Exemption: What Educational Institutions Must Know
The Supreme Court clarifies when educational institutions are exempt from government impositions, distinguishing regulatory fees from taxes.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification in the Philippines
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or tax uniformity.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.
The Limits of Judicial Review: Safeguarding Congressional Authority in Budget Allocations
A 2012 Supreme Court ruling on PDAF shows how courts respect congressional budget power and the limits of taxpayer suits.
Lost on Technicalities: Why Missing Deadlines Can Doom Your Philippine Tax Appeal
A Supreme Court ruling shows how procedural lapses and missed deadlines can derail appeals, even on the merits. Learn the rules.
Just Compensation in Expropriation: Upholding Fair Market Value for Property Owners
Philippine Supreme Court affirms that just compensation in expropriation is based on fair market value, not tax or zonal valuations alone.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.