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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Tax Refunds and Court Discretion: When Can a Taxpayer Withdraw an Appeal
The Supreme Court clarifies when a Final Decision on Disputed Assessment is void and its effect on tax assessments.
Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds
The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.
Over Recovery Refunds Ensuring Fair Electricity Rates FOR Consumers
Explains NEECO I v. ERC on electric cooperative over-recovery refunds, system loss caps, and consumer rate protection.
Excise Tax Refunds on Petroleum Products Sold to Tax-Exempt Entities in the Philippines
The Supreme Court clarifies when oil companies can claim excise tax refunds for fuel sold to tax-exempt entities like Clark Development Corporation.
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.
Tax Treaty Benefits: Prior Application Not Always Required for Refunds
Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.
Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes
Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Premature Filing of Tax Refund Claims: Strict Compliance with the 120-Day Rule
The Supreme Court clarifies that taxpayers must wait for the 120-day period before filing judicial claims for VAT refunds.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
When a Company Car Plan Lacks Terms: Refund of Employee Payments Explained
Philippine Supreme Court rules on employee car plan refunds when no forfeiture terms exist, citing unjust enrichment principles.
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.
Excise Tax Refunds for Exported Goods: Who Can Claim Under the Tax Code
The Supreme Court clarifies that only the statutory taxpayer—not the buyer—may claim excise tax refunds on exported goods.
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.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.
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.
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.
VAT Refund Apportionment When Exempt Sales Affect Tax Credit Claims
Philippine Supreme Court clarifies when VAT refunds on capital goods must be apportioned if a taxpayer also has exempt sales.
Excise Tax Refunds: Proving Authority to Operate and the Proper Claimant
A foreign airline's failed excise tax refund claim shows why evidence rules matter and why only statutory taxpayers may seek refunds.
Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies
Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.
Deposit Refunds Lease Obligations AND Interest Rates Under Philippine LAW
Brokerage Obligations Accounting FOR Stock Certificates AND Exchange Liabilities
Philippine Supreme Court clarifies stockbroker duties: accounting for missing certificates, PSE's right to sell pledged seats, and client refunds.
Refund of Creditable Withholding Taxes: Proving Entitlement and Accurate Income Declaration
Philippine Supreme Court ruling on claiming tax refunds for creditable withholding taxes and the importance of accurate income declaration.