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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Equitable Estoppel and Tax Refund Claims: Understanding the San Roque Exception
The Supreme Court clarifies when taxpayers may file judicial VAT refund claims without waiting 120 days, citing equitable estoppel.
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.
Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
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.
Untimely Tax Refund Claims: The 120+30 Day Rule Is Mandatory and Jurisdictional
The Supreme Court clarifies that VAT refund claims must follow the 120+30 day rule under (D) of the NIRC, with limited exceptions.
Substantiate Tax Refund Claims with Withholding Tax Certificates: Key Lessons from CIR v. TeaM Philippines
Philippine Supreme Court ruling on the substantiation requirements for tax refund claims, focusing on the evidentiary value of creditable withholding tax certificates.
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.
Claim Denied Strict Compliance Required FOR Local TAX Refund Claims IN THE Philippines
Philippine Supreme Court ruling on local tax refund claims, emphasizing strict compliance with procedural requirements and the consequences of non-compliance.
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.
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.
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.
Tax Refund Requisites: Proving Income Inclusion in Tax Returns
The Supreme Court clarifies the strict requisites for tax refund claims, emphasizing the taxpayer's burden to prove income was declared in the return.
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.
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.
Excise Tax Refund: Who Is the Proper Claimant Under Philippine Law
The Supreme Court clarifies that only the statutory taxpayer—the manufacturer—may claim excise tax refunds, even if the burden was shifted to the buyer.
Tax Refund Claims and the Commissioner's Investigative Duty: A Philippine Legal Guide
Learn how Philippine courts handle tax refund claims, the Commissioner's investigative duty, and why substantiating claims with income tax returns is crucial.
TAX Refund Eligibility THE Significance OF Declaring Intent IN Income TAX Returns
Burden of Proof in Tax Refund Claims: Taxpayers Must Provide Sufficient Evidence
Philippine Supreme Court ruling on Atlas Consolidated Mining clarifies that taxpayers claiming VAT refunds must present complete documentary evidence.