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.

Showing 25–39 of 39 articles for “cta en banc”

Sort:Newest Oldest

Jun 11, 2018 tax assessment prescription statute of limitations bir waiver cta

Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment

When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.

Nov 8, 2017 vat refund zero-rated sales tax credit certificate nirc court of tax appeals prescriptive period

Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales

Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.

Aug 30, 2017 vat refund tax credit court of tax appeals jurisdictional deadline bir input vat

VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter

Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.

Jun 4, 2017 tax law tax assumption tax exemption executive agreements bir refunds international agreements

Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief

The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.

Jun 20, 2016 documentary stamp tax tax refund prescription court of tax appeals bir philippine bank of communications

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.

Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.

Oct 8, 2014 tax law court of tax appeals appeal procedure jurisdiction cta en banc philippine supreme court

Duty Free Philippines v. BIR: The Perils of Skipping the CTA En Banc on Appeal

A direct appeal to the Supreme Court from a CTA Division ruling is fatal. Learn the correct appellate route under R.A. 9282.

Oct 1, 2014 tax exemption peza excise tax tax refund bureau of internal revenue philippine law

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.

Jun 18, 2014 vat refund tax credit court of tax appeals nirc mandatory periods jurisprudence

Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC

The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.

Sep 13, 2012 civil-procedure rule-38 petition-for-relief reglementary-period supreme-court tax-law

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

Jul 27, 2011 documentary stamp tax taxation savings account bir supreme court

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.

Oct 13, 2010 value-added tax pawnshops non-bank financial intermediaries tax exemption bir supreme court

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.

Aug 3, 2010 value-added tax vat refund tax credit zero-rated sales bir taxation

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

Feb 16, 2010 taxation international carrier gross philippine billings income tax bir tax refund

Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules

SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.

Oct 2, 2009 documentary stamp tax special savings deposit certificates of deposit bir tax law china banking corporation

Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest

The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.