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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Excise Tax Refund: Who Is the Proper Claimant Under Philippine Law
The Supreme Court clarifies that only the statutory taxpayer—the manufacturer—may claim excise tax refunds, even if the burden was shifted to the buyer.
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.
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.
Automatic Lease Rescission: When an Accidental Fire Ends a Lease
Explaining Felsan Realty v. Commonwealth of Australia: when a fire is accidental, a lessee may automatically rescind a lease and claim refunds.
Irrevocability OF TAX Credit Options Understanding Restrictions ON Refunds
Setting the Critical Date for Electric Rate Refunds in the Philippines
A Philippine Supreme Court ruling clarifies when a refund claim over utility charges is barred by prescription, and why the date of payment, not discovery, controls.
Missed Deadlines Lost Refunds: The Importance of Timely Filing in Tax Disputes
A Supreme Court ruling underscores that missed deadlines and counsel's negligence can bar tax refund claims, emphasizing the finality of judgments.
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
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 Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified
PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.
Tax Refund Claims: Why Proper Withholding Tax Documentation Is Non-Negotiable
A bank's P755,715 tax refund claim failed for lack of BIR Form 1743.1. Learn the strict documentation rules for withholding tax refunds in the Philippines.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
TAX Refunds FOR Mining Firms R A 1435 VS Later TAX Code Amendments
Unjust Enrichment and Contractual Obligations: Lessons from Limaco v. Shonan Gakuen
Philippine Supreme Court ruling on void land sales, down payment refunds, and unjust enrichment in Limaco v. Shonan Gakuen.
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.
VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate
The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.
VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities
Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.
Staple Food Incentive: Allowance or Financial Assistance Under the Salary Standardization Law
Supreme Court clarifies when government-issued staple food incentives count as financial assistance under R.A. 6758, and when refunds are required.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Rescission of Contract to Sell: Your Rights to Refunds and Interest in the Philippines
Philippine Supreme Court ruling on contract to sell rescission clarifies buyer's right to refund of installments and interest payments.
Escalation Clauses in Philippine Real Estate Mortgages: Limits and Borrower Rights
Philippine Supreme Court ruling on mortgage escalation clauses, unilateral interest rate hikes, and borrower rights to refunds.
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.