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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Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
Unlocking the Timeline for VAT Refund Claims: A Guide to Navigating Tax Refund Procedures in the Philippines
Learn how the Supreme Court clarified the 120-day and 30-day periods for VAT refund claims, and what documents prove zero-rated sales.
Reinstated Government Employees Crediting Prior Service Upon Refund OF Retirement Benefits
Learn how the Supreme Court ruled that separation pay due to redundancy remains tax-exempt even if computed under a retirement plan formula.
The High Cost of Good Intentions When Government Employee Incentives Violate the Law
When a state university granted bonuses without legal basis, the Supreme Court ordered full refunds. Learn the rules on government incentives.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Contractual Obligations Prevail: MIAA Must Refund Overpaid Rentals Despite Prescription Claims
Supreme Court rules MIAA must refund full overpaid rentals to lessee, rejecting prescription defense based on contract, not quasi-contract.
Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory
The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.
Good Faith in Government Procurement: Protecting Public Officials From Personal Liability
Learn when good faith shields public officials from refunding disallowed benefits, and when it does not, under Philippine law.
VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
Bidding Rights No Cause of Action for Disappointed Bidders Under Philippine Law
A contractor overpaid by the government must refund the excess, even if the contract was void for lack of appropriation.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
VAT Refund Claims Navigating THE Timelines FOR Zero Rated Sales Under Philippine LAW
VAT Refund for Tourists Upheld: Supreme Court Rules on Equal Protection in Taxation
The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, ruling it does not violate equal protection.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.
Navigating Local TAX Protests THE Crucial Steps FOR A Successful Refund Claim
VAT Refund Denials Strict Compliance With Deadlines AND Documentation
Irrevocability in Tax Overpayments: Refund vs Carry-Over Options Explained
Understand the Supreme Court's ruling on when a tax overpayment option becomes irrevocable, and what it means for corporate taxpayers in the Philippines.
Disallowance of Separation Benefits When Contractual Status Impacts Entitlement
Supreme Court affirms COA disallowance of separation pay for period when employee was contractual, but excuses good-faith refund.
Tax Refund Claims: When Remittance Proof Isn't Required for Exempt Taxpayers
Philippine Airlines' tax refund case clarifies when proof of remittance is needed and how CTA reviews administrative claims.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
VAT Refund for Tourists Upheld: Why the Supreme Court Found No Equal Protection Violation
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.