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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VAT Refund Denials Strict Compliance With Invoicing Rules Upheld
Philippine Supreme Court ruling on VAT refund claims, emphasizing strict compliance with invoicing and substantiation requirements.
Invoicing Requirements Strict Compliance for VAT Refund Claims in the Philippines
Philippine Supreme Court denies VAT refund for failure to comply with invoicing requirements under the NIRC and applicable regulations.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
Withholding Agents and Tax Refunds: Balancing Rights and Responsibilities in Philippine Tax Law
When can a withholding agent claim a tax refund? The Supreme Court clarifies the rights and duties of withholding agents in refund claims.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case
The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.
Documentary Stamp Tax on Stock Subscriptions: Lessons from JAKA Investments
The Supreme Court clarifies when documentary stamp tax attaches to stock subscriptions and why refund claims fail without clear proof.
Tax Refund Requisites: Proving Income Inclusion in Tax Returns
The Supreme Court clarifies the strict requisites for tax refund claims, emphasizing the taxpayer's burden to prove income was declared in the return.
VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices
Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.
VAT Refund on Capital Goods: Strict Rules on Depreciable Assets
Philippine Supreme Court clarifies strict requirements for VAT refund claims on capital goods, emphasizing proper accounting treatment as depreciable assets.
Tax Refund Claims and the Commissioner's Investigative Duty: A Philippine Legal Guide
Learn how Philippine courts handle tax refund claims, the Commissioner's investigative duty, and why substantiating claims with income tax returns is crucial.
VAT Refund Claims Strict Deadlines Apply Even If Payment IS Belated
Philippine Supreme Court rules VAT refund claims must be filed within two years from the taxable quarter's close, not from payment date.
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.
VAT Refund Claims: Why Purchase Invoices and Receipts Must Be Submitted
The Supreme Court held that summaries and CPA certifications cannot replace pre-marked purchase invoices and receipts in claims for refund of excess input VAT.
Computing Prescriptive Periods: Calendar Months vs Fixed Days in Tax Refund Claims
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
How Philippine Courts Compute the Two-Year Tax Refund Period
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
Tax Refund Claims Strict Compliance Prevails Over Liberal Interpretation
The Supreme Court affirms that tax refund claims require strict compliance with the written claim requirement, rejecting liberal interpretation.
Tax Refund Claims: Strict Compliance With Documentary Requirements for Creditable Withholding Taxes
Philippine Supreme Court ruling on strict documentary requirements for tax refund claims involving creditable withholding taxes, citing Banco Filipino case.
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.
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.
Jurisdiction vs Exercise of Jurisdiction: Upholding Court Authority Despite Procedural Errors
The Supreme Court clarifies that jurisdiction over labor cases persists despite procedural lapses, and rules on retirement age, CBA benefits, and tax refund claims.
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.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.