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.
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.
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.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
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.
Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines
Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.
Salary Standardization Incumbency Determines RATA Entitlement
Philippine Supreme Court clarifies that RATA benefits under the Salary Standardization Law apply only to incumbents as of July 1, 1989.
Finality of Judgments: Repeated Motions for Reconsideration in Administrative Cases
Supreme Court warns against filing repeated motions for reconsideration in administrative cases, affirming the doctrine of finality of judgments.
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.
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.
HLURB Jurisdiction Over Condominium Disputes: Peralta v. De Leon Explained
Learn how the Supreme Court affirmed HLURB's exclusive jurisdiction over condominium buyer-developer disputes in Peralta v. De Leon.
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.
Trust and Tax: Protecting Pension Funds Through Beneficial Ownership
How the Supreme Court protected a pension fund's tax-exempt income by recognizing beneficial ownership under Article 1452 of the Civil Code.
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.
PD 957 Criminal Cases Belong to Regular Courts, Not HLURB
Supreme Court ruling clarifies that HLURB handles only civil and administrative cases; criminal violations of PD 957 go to regular courts.
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.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
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.
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.
VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate
The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.
In Pari Delicto: When Both Parties Are at Fault, Neither Can Sue in Construction Contracts
Philippine Supreme Court ruling on in pari delicto in construction contracts where both parties knowingly violated the law, barring recovery.
HLURB Jurisdiction Over Homeowner-Developer Disputes: Key Ruling
The Supreme Court confirms HLURB's exclusive jurisdiction over homeowner-developer construction disputes, not the RTC. Learn the rules and practical implications.
HLURB Jurisdiction vs Unlawful Detainer: Defining the Boundaries in Property Disputes
The Supreme Court clarifies when the HLURB has jurisdiction over subdivision lot disputes and when ejectment cases belong in regular courts.
Optional Retirement and Illegal Dismissal: The Ondevilla Case on Security of Tenure
The Supreme Court clarifies when an employee's early retirement is voluntary, and the rights of illegally dismissed employees who reach compulsory retirement age.
Dismissed for Delay? Understanding Due Diligence in Philippine Court Cases
Learn how the Supreme Court handles procedural delays and due diligence in labor cases, using a recent illegal dismissal ruling as a guide.