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Showing 97–120 of 262 articles for “refund”

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Jan 26, 2016 government audit commission on audit disallowance good faith salary standardization law government benefits

Disallowed Government Benefits and Good Faith Refund Rules: Zamboanga City Water District v. COA

When do government employees and officers have to refund disallowed benefits? The Supreme Court clarifies the good faith rule in this case.

Jan 20, 2016 tax refund vat court of tax appeals commissioner of internal revenue 120-day rule jurisprudence

Untimely Tax Refund Claims: The Mandatory 120+30 Day Rule

Why filing a VAT refund case before the 120-day period expires can cost a taxpayer everything, even a valid claim.

Sep 1, 2015 excise tax tax refund petroleum products tax exemption nirc chevron

Excise Tax Refunds on Petroleum Products Sold to Tax-Exempt Entities in the Philippines

The Supreme Court clarifies when oil companies can claim excise tax refunds for fuel sold to tax-exempt entities like Clark Development Corporation.

Aug 26, 2015 vat refund 120-day rule equitable estoppel tax law cir court of tax appeals

VAT Refund Claims: The 120-Day Rule, Equitable Estoppel, and the San Roque Window

The Supreme Court clarifies when a premature VAT refund claim may still prosper under the San Roque doctrine and equitable estoppel.

Aug 26, 2015 vat refund equitable estoppel bir ruling tax credit cta jurisdiction

Equitable Estoppel in VAT Refund Claims: Protection Against BIR Rulings

The Supreme Court protects taxpayers who relied on BIR Ruling No. DA-489-03, allowing premature VAT refund claims during the window period.

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 1, 2015 tax-law local-government-code tax-refund section-195 jurisdiction court-of-tax-appeals

Local Tax Refund Claims: Timeliness and Jurisdiction Under Section 195 LGC

Strict deadlines and the right court matter in local tax refund claims. China Banking Corp. v. City Treasurer of Manila explains why.

Mar 25, 2015 vat tax-refund zero-rated-sales invoicing-requirements bir taxation

VAT Refund Denials: Why "Zero-Rated" Must Appear on Invoices

Philippine Supreme Court ruling on VAT refund claims: strict invoicing rules, including the "zero-rated" imprint, determine success.

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.

Feb 18, 2015 value-added tax vat refund prescriptive period tax remedies cta jurisdiction northern mindanao power

Untimely VAT Refund Claims Strict Adherence To Prescriptive Periods

The Supreme Court clarifies strict prescriptive periods for VAT refund claims, denying Northern Mindanao Power Corporation's petition for late and premature filings.

Jan 28, 2015 tax-law creditable-withholding-tax tax-refund bir cta section-76-nirc

Tax Refund Claims: Proving Excess Creditable Withholding Tax Without Quarterly ITRs

Supreme Court rules quarterly ITRs of succeeding year are not indispensable in proving excess creditable withholding tax refund claims.

Jan 21, 2015 tax refund value-added tax equitable estoppel cta jurisdiction bir ruling

Equitable Estoppel and Tax Refund Claims: Understanding the San Roque Exception

The Supreme Court clarifies when taxpayers may file judicial VAT refund claims without waiting 120 days, citing equitable estoppel.

Jan 14, 2015 tax refund withholding tax bir corporate tax cta tax credit

Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law

Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.

Dec 18, 2014 vat refund equitable estoppel 120-day rule court of tax appeals bir ruling tax credit

Equitable Estoppel in VAT Refund Claims: When Taxpayers Can Bypass the 120-Day Rule

The Supreme Court clarifies when taxpayers may file VAT refund claims with the CTA without waiting for the 120-day period.

Dec 8, 2014 vat refund 120-day rule equitable estoppel tax law court of tax appeals bir ruling

The 120-Day Rule and Equitable Estoppel in VAT Refund Claims

Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.

Nov 19, 2014 vat tax refund input tax credit tax law supreme court fort bonifacio

VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws

Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.

Nov 19, 2014 real-estate-law

VAT Refund Rights Real Property Inventory AND Transitional Input TAX Credit

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.

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 6, 2014 vat-refund taxation equal-protection tourism supreme-court republic-act-12079

VAT Refund for Foreign Tourists Upheld: Tayam v. Recto and the Limits of Equal Protection

The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or tax uniformity.

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 30, 2014 tax law vat refund tax credit commissioner of internal revenue court of tax appeals

Navigating Tax Credit Claims: The Mandatory vs Directory Interpretation of Deadlines

The Supreme Court clarifies when VAT refund deadlines are mandatory and when taxpayers get relief from strict compliance.

Sep 29, 2014 tax refund withholding tax cir philippine national bank court of tax appeals bir

Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates

The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.