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.
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
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.
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.
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.
Navigating VAT Refund Claims: Mandatory Periods and the Operative Fact Doctrine
The Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims and when the operative fact doctrine applies.
Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent
Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.
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.
Constructive Dismissal and Optional Retirement: The Ondevilla Case
The Supreme Court clarifies constructive dismissal, optional retirement age, and separation pay in illegal dismissal cases involving managerial employees.
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.
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.
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.
VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices
Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.
Rescission and Refund Rights in Real Estate Sales: What PD 957 Buyers Should Know
Learn how PD 957 protects condominium buyers with refund rights, and which court hears criminal cases for violations.
HLURB Jurisdiction Limits: When Buyers Must Sue in Regular Courts
Supreme Court clarifies HLURB jurisdiction over refund and contract disputes, requiring subdivision lot allegations for agency jurisdiction.
Missed Deadlines Dismissed Cases Understanding Failure TO Prosecute IN Philippine Courts
Understand how Philippine courts handle failure to prosecute and missed deadlines, and why procedural rules may be relaxed in labor cases.
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.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
Jurisdiction vs Exercise of Jurisdiction: Upholding Court Authority Despite Procedural Errors
The Supreme Court clarifies that jurisdiction over labor cases persists despite procedural lapses, and rules on retirement age, CBA benefits, and tax refund claims.
VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency
Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
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.
Management Prerogative in Reorganization: Upholding Business Needs in Philippine Labor Law
The Supreme Court clarifies when demotions during corporate reorganization are valid and when they constitute illegal dismissal under Philippine labor law.