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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PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions
Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Withholding Tax on Compensation: Effective Rates and Penalties Explained
Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.
Redemption Rights: Can You Redeem Property Without Being the Registered Owner?
Supreme Court clarifies that buyers with unregistered deeds can redeem tax-delinquent property within the one-year period under Section 261 of the Local Government Code.
Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void
The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.
When Tax Disputes Between Government Agencies Must Be Settled Administratively
Supreme Court ruling on whether tax disputes between government agencies go to the CTA or administrative settlement under P.D. 242.
Tax Delinquency Sales: Why Notice to the Registered Owner Matters
The Supreme Court voids tax sales when LGUs notify only the tax declaration holder, not the registered owner. Learn the due process rule.
Local Tax Assessments After Corporate Restructuring: Who Pays?
Supreme Court rules on who bears local business tax liability when a government corporation's operations transfer by law to another entity.
Due Process in Tax Assessments: When BIR Service of Notices Fails
Supreme Court voids BIR deficiency assessments served on unauthorized persons, stressing strict due process rules in tax collection.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law
The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
Excise Tax on Alkylate: When Tax Laws Are Interpreted in Favor of Taxpayers
The Supreme Court ruled alkylate is not subject to excise tax under the NIRC, applying strict construction of tax laws in favor of taxpayers.
Business Permit Fees vs. Local Taxes: SC Ruling on Economic Zone Exemptions
SC rules tax-exempt economic zone entities must still pay business permit fees, which are regulatory, not tax.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
Inter-Company Loans and VAT: When Interest Income Is Not Taxable
Philippine Supreme Court ruling clarifies when interest on inter-company loans is exempt from VAT and how prescription periods apply.
When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits
Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.
When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations
Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.
Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling
Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.
Due Process in Tax Assessments: Strict Adherence to Notice Requirements
The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.
When a Bank's Auction Purchase Benefits the Mortgagor: PNB v. Tad-y
A bank that buys mortgaged property at a tax auction may hold it in trust for the mortgagor under the mortgage's agency clause.
Forcible Entry: How a Torrens Title Proves Prior Physical Possession
In ejectment cases, prior physical possession can be proven by a Torrens title and tax declarations, not just actual occupation. The Supreme Court explains.