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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Simulated Sales: When Continued Possession Trumps a Deed of Sale
Philippine Supreme Court ruling on simulated sales: continued possession and tax payments can nullify a deed of absolute sale.
VAT Refund for Tourists Upheld: Equal Protection and Tax Classification Explained
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection or tax uniformity.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Healthcare Agreements vs Insurance: Understanding Documentary Stamp Tax
Philippine Supreme Court rules health maintenance organization agreements are insurance contracts subject to documentary stamp tax under the Tax Code.
Misdirected Appeals: Why Filing in the Wrong Court Can Cost You Your Case
Learn how filing an appeal in the wrong court can doom your case, based on a Philippine Supreme Court ruling on tax credits.
Estate Tax Deductions: Claims Valued at Death, Not Post-Death Settlements
Philippine Supreme Court rules estate tax deductions for claims against the estate are valued at date of death, not reduced by later compromise settlements.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
Immediate Possession in Expropriation: Public Purpose Need Not Be Settled First
Supreme Court clarifies that in expropriation cases, a local government may take possession of property upon filing the case and depositing 15% of the tax value, without a prior hearing on public purp
Public Funds, Private Gain: Unpacking the Unconstitutional Levy on Fertilizer Sales
The Supreme Court struck down a fertilizer levy that funneled public funds to a private company, reaffirming that taxes must serve a public purpose.
Senior Citizen Discounts: Defining meant only the acquisition cost of medicines, not the full discount amount.
The Issue: Tax Credit vs. Tax Deduction The central legal question was whether the 20% senior citizen discount should be claimed as a tax credit or as a tax de
Tax Declarations as Indicia of Possession: Lessons from Leoncio v. De Vera
Philippine Supreme Court ruling on tax declarations as evidence of possession and ownership in land reconveyance cases.
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.
Corporate Authority and Tax Credits: Clarifying the Scope for Senior Citizen Discounts
Supreme Court clarifies corporate officer authority in signing pleadings and affirms tax credit entitlement for senior citizen discounts despite net loss.
Tax Refunds for International Carriers: Who Really Owns the Claim?
A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
Taxation Within Special Economic Zones Defining THE Jurisdiction Between Regular Courts AND THE Court OF TAX Appeals
Substantial Compliance Prevails Upholding Justice Over Technicalities IN Appellate Procedure
SC rules substantial compliance with verification rules and corrects error on local business tax base—gross receipts, not gross revenue.
Gross Receipts vs. Gross Revenue: The Tax Base for Contractors in the Philippines
The Supreme Court clarifies that local business tax on contractors is based on gross receipts, not gross revenue.
Gross Receipts TAX Final Withholding TAX Inclusion IN Bank Income 2
When Can Government Revoke Tax Exemptions in Freeport Zones
Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.
Real Property Tax Exemption: Government Instrumentalities vs. Beneficial Use by Private Entities
When does a government agency's real property tax exemption end? The Supreme Court clarifies the rule on leased government properties.
Irrevocability OF TAX Credit Options Understanding Restrictions ON Refunds
Computing Prescriptive Periods: Calendar Months vs Fixed Days in Tax Refund Claims
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
How Philippine Courts Compute the Two-Year Tax Refund Period
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.