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.
Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes
Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Constructive Dismissal Demotion and Unfulfilled Reinstatement Undermine Labor Rights
SC rules on constructive dismissal via demotion, reinstatement impossibility, and early retirement requiring explicit employee consent.
Senior Citizen Discounts: Police Power vs. Eminent Domain in Business Regulations
The Supreme Court clarifies that the 20% senior citizen discount is a valid exercise of police power, not eminent domain, in Manila Memorial Park v. DSWD.
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.
Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent
Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.
Tax Treaty Benefits vs. BIR Rules: The Deutsche Bank Ruling on Prior Application
The Supreme Court clarifies that failure to comply with the BIR's prior application rule does not automatically bar tax treaty relief.
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.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
Philippine Supreme Court Clarifies Documentary Stamp Tax on Passbook Savings Accounts
The Supreme Court rules that passbook savings accounts with higher interest rates are certificates of deposit subject to documentary stamp tax.
The Power of Compromise: How Philippine Courts Uphold Settlement Agreements
Philippine courts honor settlement agreements as binding contracts. Learn how compromise agreements are enforced and when they can be set aside.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
Constructive Dismissal and Optional Retirement: The Ondevilla Case
The Supreme Court clarifies constructive dismissal, optional retirement age, and separation pay in illegal dismissal cases involving managerial employees.
VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.
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.
Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit
The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.
Due Process in Philippine Tax Assessments: The Critical Role of the Preliminary Assessment Notice
Philippine tax assessments require a Preliminary Assessment Notice; without it, the assessment is void for denying due process.
Zonal Valuation vs. Actual Use: What Governs CGT and DST on Property Sales
The Supreme Court rules that existing zonal valuations, not actual property use, govern capital gains tax and documentary stamp tax computations.
Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries
The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.
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.
Trust and Tax: Protecting Pension Funds Through Beneficial Ownership
How the Supreme Court protected a pension fund's tax-exempt income by recognizing beneficial ownership under Article 1452 of the Civil Code.
Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules
SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.