Legal Insights

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.

Untangling VAT Refund Claims: The 120-Day Rule and Reliance on BIR Rulings

The Supreme Court clarifies when VAT refund judicial claims must be filed, and how BIR Ruling No. DA-489-03 protected taxpayers.

VAT Refund Claims: Prescriptive Periods and Jurisdictional Requirements Explained

Learn the strict deadlines for VAT refund claims under Section 112 NIRC, including the 120+30 day rule and its exceptions.

Tax Treaty Benefits: Prior Application Not Always Required for Refunds

Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.

VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law

Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.

Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception

Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.

VAT Refund Claims: The 120-Day Waiting Period and the BIR Ruling That Saved It

The Supreme Court clarifies the 120-day waiting period for VAT refund claims and the effect of BIR Ruling No. DA-489-03.

Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings

The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.

VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters

Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.

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.

VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements

Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.

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.

Navigating VAT Refund Timelines: The Mandatory 120-30 Day Rule and Equitable Exceptions

Understand the mandatory 120+30 day rule for VAT refund claims in the Philippines, its jurisdictional nature, and the equitable exceptions recognized by the Supreme Court.

VAT Refund Claims: The 120-Day Rule and Timely Appeals to the CTA

Learn the mandatory 120+30 day periods for VAT refund claims and how the Supreme Court applies them in CIR v. GST Philippines.

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.

Navigating VAT Refund Claims: Mandatory Periods and the Operative Fact Doctrine

The Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims and when the operative fact doctrine applies.

VAT Refund Claims: Strict Compliance with Invoicing Requirements Required

Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.

VAT Refund Claims: Strict Invoicing Rules and the Definition of Capital Goods

Philippine Supreme Court clarifies strict invoicing requirements and capital goods definition for VAT refund claims in Bonifacio Water Corporation case.

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.

Navigating VAT Refund Claims: Prescriptive Periods and Equitable Estoppel in Philippine Tax Law

Philippine Supreme Court clarifies the two-year prescriptive period for VAT refund claims and the mandatory 120-day waiting period before judicial appeal.

VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims

The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.

Zero-Rated Sales: Strict Invoicing Requirements for VAT Refund Claims in the Philippines

Philippine Supreme Court ruling: failure to comply with invoicing requirements is fatal to VAT refund claims. Learn the strict rules.

Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines

Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.

VAT Refund Claims: Authority to Print and Zero-Rated Invoice Requirements

Philippine Supreme Court clarifies when failure to print "zero-rated" or present Authority to Print defeats VAT refund claims.