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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Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Renewed Policies, Renewed Taxes: DST on Life Insurance Increases
Supreme Court rules documentary stamp tax applies to renewed life insurance policies and additional group members, not just original issuance.
PAGCOR's Evolving Tax Status: Navigating Exemptions and Constitutional Limits
The Supreme Court clarifies PAGCOR's tax liability under RA 9337—subject to income tax but exempt from VAT.
When a Taxi Driver's Negligence Makes the Company Pay for a Passenger's Death
A Supreme Court ruling clarifies when a transport company is liable for a passenger's death caused by its driver's negligence.
Redemption Rights and Capital Gains Tax in Foreclosure Sales: Key Lessons from Supreme Transliner v. BPI Famil
Philippine Supreme Court clarifies redemption price in bank foreclosure sales, including when capital gains tax applies and what charges are valid.
When Can Government Agencies Be Sued? The ATO Case on Tax and Sovereign Immunity
Explaining when Philippine government agencies can be sued, using the Air Transportation Office case on property tax disputes.
VAT Refund Denials Proving Direct Attribution AND NON Application OF Input Taxes
Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit
The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.
Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers
Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification
Supreme Court upholds VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.
Taxing National Instrumentalities: PFDA Exemption and Local Government Powers
The Supreme Court ruled the PFDA is a government instrumentality, not a GOCC, exempt from real property tax on the Lucena Fishing Port Complex.
Land Ownership Disputes: Proving Your Claim in the Philippines
Learn how the Supreme Court distinguishes government instrumentalities from GOCCs in real property tax disputes, and what this means for proving ownership claims.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Prescription in Tax Collection: When Does the Government Lose Its Right to Collect
Philippine Supreme Court ruling on prescription periods for tax collection and when the government's right to collect prescribed taxes expires.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
Tax Refunds vs. Tax Liabilities: Understanding Set-Offs in Philippine Tax Law
The Supreme Court explains when a tax refund claim can be denied due to an underpayment—and why set-off rules apply differently in tax cases.
Withholding Agents and Tax Refunds: Balancing Rights and Responsibilities in Philippine Tax Law
When can a withholding agent claim a tax refund? The Supreme Court clarifies the rights and duties of withholding agents in refund claims.
Water Districts as GOCCs: Reaffirming Government Control and Audit Authority
The Supreme Court reaffirms that water districts are government-owned or controlled corporations with special charters, settling tax and audit questions.
Redemption Rights in Tax Sales: When the One-Year Period Starts in Quezon City
The Supreme Court clarifies when the one-year redemption period starts for tax-delinquent properties sold at auction in Quezon City.
Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case
The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.