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.

Showing 73–96 of 185 articles for “commissioner of internal revenue”

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Feb 13, 2017 taxation income-tax non-profit-hospital bir nirc supreme-court

When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling

The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.

Dec 19, 2016 disbarment willful disobedience court authority legal ethics supreme court administrative law

Attorney Disbarment for Willful Disobedience Upholding Court Authority in the Philippines

Learn how the Supreme Court disciplines lawyers for willful disobedience, protecting court authority and the integrity of the legal profession.

Dec 19, 2016 illegal dismissal labor law retirement security of tenure supreme court employer-employee relationship

Supreme Court: Early Retirement Must Be Voluntary—Illegal Dismissal Ruling Against Letran

SC rules an employee cannot be retired early without express consent; Letran liable for illegal dismissal, separation pay, and backwages.

Dec 7, 2016 tax evasion prescription statute of limitations bir tax assessment nirc

Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law

The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.

Nov 29, 2016 taxation freeport zones executive power revenue regulations constitutional law vat

Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation

The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.

Aug 10, 2016 taxation pagcor tax exemption corporate income tax commercial law

Tax Exemption for PAGCOR Licensees: Understanding the Scope of PD 1869

The Supreme Court clarifies that PAGCOR licensees remain exempt from corporate income tax on gaming operations under PD 1869.

Aug 3, 2016 tax-law capital-gains-tax dividends withholding-tax rp-us-tax-treaty share-redemption

Dividends vs Capital Gains: Taxing Share Redemptions Under the RP-US Treaty

Supreme Court rules on whether share redemption proceeds are dividends or capital gains under Philippine tax law and the RP-US Tax Treaty.

Jun 20, 2016 documentary stamp tax tax refund prescription court of tax appeals bir philippine bank of communications

Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR

When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.

Apr 18, 2016 tax law due process cir bir tax assessment withholding tax

Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process

When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.

Aug 10, 2015 value-added tax vat refund bureau of internal revenue tax law court of tax appeals prescriptive period

VAT Refund Timelines: Strict Compliance Prevails Over Prior BIR Rulings

Supreme Court clarifies mandatory 120+30 day VAT refund periods; late judicial claims fail despite BIR Ruling No. DA-489-03.

Jul 29, 2015 tax law statute of limitations bir waiver prescription cir

Tax Assessment Waivers and the Statute of Limitations in the Philippines

The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.

Jun 22, 2015 tax amnesty ra 9399 economic zones vat excise tax puregold

Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities

Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.

Jun 8, 2015 labor law illegal dismissal optional retirement retirement pay labor code security of tenure

Optional Retirement Requires Employee's Explicit Consent: A Guide to Article 302 of the Labor Code

The Supreme Court clarifies that optional retirement before age 65 requires the employee's explicit, voluntary consent; otherwise, it is illegal dismissal.

Mar 18, 2015 documentary stamp tax trust agreements tax refund withholding tax philippine supreme court bir

Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case

A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.

Nov 24, 2014 donor's tax fair market value share sale bir ruling tax law supreme court

Donor's Tax on Share Sales: Fair Market Value and Donative Intent

Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.

Nov 19, 2014 vat refund tax credit certificate zero-rated sales official receipts bir court of tax appeals

VAT Refund Claims: Strict Deadlines and Proper Documentation Required

Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.

Nov 11, 2014 excise tax tobacco stemmed leaf tobacco tax exemption internal revenue supreme court

Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers

The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.

Oct 22, 2014 tax-refund vat court-of-tax-appeals jurisdictional-periods bir-ruling administrative-law

Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions

Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.

Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.

Oct 1, 2014 tax exemption peza excise tax tax refund bureau of internal revenue philippine law

PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds

Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.

Sep 29, 2014 corporate law documentary stamp tax merger tax refund bir

Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring

The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.

Aug 27, 2014 tax exemption franchise tax excise tax philippine airlines pd 1590 tax refund

Tax Exemption and Franchise Rights: Philippine Airlines' Victory on Excise Taxes

The Supreme Court affirms PAL's excise tax exemption on commissary imports under PD 1590, explaining franchise tax rules.

Jun 18, 2014 vat refund tax credit court of tax appeals nirc mandatory periods jurisprudence

Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC

The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.

Jun 4, 2014 documentary stamp tax electronic fund transfer negotiable instruments law bir tax refund commercial law

Electronic Fund Transfers and Documentary Stamp Tax: Navigating Tax Laws in the Digital Age

The Supreme Court ruled that electronic fund transfer instructions are not bills of exchange subject to documentary stamp tax under Section 181.