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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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.
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.
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.
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.
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.
Philippine Taxation of International Air Carriers: Income Tax for Off-Line Operations
Off-line international air carriers selling tickets in the Philippines are subject to 32% income tax, not the 2.5% gross Philippine billings tax.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.
Compromise Agreements in Philippine Tax Cases: The Supreme Court's Approval in California Manufacturing
When can a taxpayer compromise local tax liabilities? The Supreme Court's ruling in California Manufacturing explains the binding effect of judicial compromises.
Compromise Agreements and Redemption Rights in Philippine Tax Delinquency Sales
Supreme Court ruling on compromise agreements, tax delinquency redemption, and substantial compliance in Philippine property law.
VAT Zero Rating on Services: Clarifying the Destination Principle in Philippine Taxation
Learn how the Supreme Court clarified the destination principle for VAT zero-rating on services in the Philippines and what it means for businesses.
Accrual Accounting and the All-Events Test: Deducting Business Expenses in Philippine Tax Law
When can a business deduct expenses under accrual accounting? The Supreme Court explains the all-events test in this Philippine tax case.
Protecting Your Property: Why Notice Is Crucial in Philippine Tax Sales
Learn how the Supreme Court nullified a tax sale for lack of proper notice to the true owner, and what this means for property buyers and owners in the Philippines.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Tax Collection Deadlines: Prescription in Philippine Tax Law Explained
Learn how the BPI v. CIR case clarifies the three-year prescription period for tax collection and when it may be suspended.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Worthless Securities and Capital Loss: Tax Implications in the Philippines
Philippine tax law treats worthless equity investments as capital losses, deductible only against capital gains. China Banking Corp. case explains.
Invalid Tax Assessments: Why Evidence Matters in Philippine Tax Law
When can tax assessments be invalidated? The Supreme Court explains why evidence matters in Philippine tax law.
Tax Sale Notice: Protecting Property Rights in Philippine Tax Delinquency Sales
Philippine Supreme Court ruling on tax sale notice requirements, protecting registered owners' property rights in delinquent real property auctions.