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 Fairness: Upholding Taxpayer Rights in the Philippines
The Supreme Court reminds the BIR and tax courts that technicalities should not defeat a taxpayer's valid claim for refund.
Tax Refunds Timing and Proof of Entitlement Under Philippine Law
Learn how Philippine courts decide tax refund claims, focusing on prescriptive periods, documentary evidence, and the burden of proving entitlement.
TAX Refunds AND THE Duty OF THE State BPI Family Savings Bank VS CIR
Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits
Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.
Tax Refunds for Mining Operations in the Philippines: The Atlas Mining Case
Philippine Supreme Court ruling on how mining firms' 25% specific tax refunds on fuel are computed under RA 1435.