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.
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.
VAT on Sale of Assets: When Is It "In the Course of Trade or Business"?
Philippine Supreme Court clarifies when a sale of company assets is subject to VAT, requiring that the sale occur in the course of trade or business.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
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 Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
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.
PLDT v. City of Bacolod: The Limits of the Most-Favored-Treatment Clause in Tax Exemptions
The Supreme Court rules that the most-favored-treatment clause in R.A. 7925 does not grant tax exemptions to telecommunications companies.
VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency
Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.
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.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions
The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.
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.
Maximize Tax Credits: Sales Tax on Packaging Materials vs. Miller's Tax in the Philippines
Learn when sales tax on packaging materials can be credited against miller's tax, based on a key Philippine Supreme Court ruling.
Jurisdictional Challenges in Philippine Courts: Why Timing and Precision Matter in Tax Refund Claims
Philippine Supreme Court ruling on tax refund computation under RA 1435, explaining why strict interpretation and timing determine success in tax claims.
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.
Taxing Government Entities: Local Government Power and Exemptions Under the LGC
The Supreme Court clarifies when local governments may tax government-owned corporations, balancing local autonomy with national exemptions.
Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes
Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.