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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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.
Documentary Stamp Tax: Passbooks for High-Interest Savings Accounts Are Taxable
The Supreme Court ruled that passbook-evidenced high-interest savings accounts are taxable certificates of deposit under the documentary stamp tax law.
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.
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.
Franchise Tax Obligations During Suspended VAT Implementation
When the Supreme Court suspends a tax law's implementation, old tax rules continue to apply. This case explains why.
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.
Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections
Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.
Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law
A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.
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.
Deadline or Justice: The Strict Timeline for Challenging Tax Laws
A Supreme Court ruling on the mandatory 30-day window to appeal local tax ordinances and when procedural rules may be relaxed.
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.
Limits of Judicial Review: When Courts Can Question Tax Laws
Explore the limits of judicial review in tax cases through a Philippine Supreme Court ruling on procedural rules and evidence.