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.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.
Illegal Dismissal, Retirement Age, and Employee Benefits: Key Lessons from Ondevilla v. Colegio de San Juan de
Learn how the Supreme Court ruled on constructive dismissal, optional retirement, and CBA benefits for managerial employees in this Philippine labor case.
Documentary Stamp Tax: When Special Savings Deposits Are Certificates of Deposit Drawing Interest
The Supreme Court rules that special savings deposits with fixed-term features are "certificates of deposit drawing interest" subject to documentary stamp tax.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.
DST on Deposit on Stock Subscription: When Is It Due?
The Supreme Court clarifies when documentary stamp tax applies to deposits on stock subscription, distinguishing them from actual stock subscriptions.
Tax Evasion vs Deficiency: When Criminal Charges Can Proceed Without Prior Assessment
Philippine Supreme Court clarifies when the BIR can file criminal tax evasion charges without a prior formal assessment, distinguishing deficiency assessments from criminal prosecution.
Franchise Tax Exemptions: Scope and Limits for Telecom Companies
The Supreme Court clarifies when "in lieu of all taxes" clauses in telecom franchises do not exempt companies from local business taxes.
When 'In Lieu of All Taxes' Does Not Mean Local Tax Exemption: Smart Communications v. City of Davao
The Supreme Court ruled that a franchise's "in lieu of all taxes" clause covers only national taxes, not local franchise taxes.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
Healthcare Agreements vs Insurance: Understanding Documentary Stamp Tax
Philippine Supreme Court rules health maintenance organization agreements are insurance contracts subject to documentary stamp tax under the Tax Code.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
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.
Accrual Accounting and the All-Events Test: Deducting Business Expenses in Philippine Tax Law
When can a business deduct expenses under accrual accounting? The Supreme Court explains the all-events test in this Philippine tax case.
Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement
Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.
Missed Deadlines Dismissed Cases Understanding Failure TO Prosecute IN Philippine Courts
Understand how Philippine courts handle failure to prosecute and missed deadlines, and why procedural rules may be relaxed in labor cases.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
VAT on Sale of Assets: When Is It "In the Course of Trade or Business"?
Philippine Supreme Court clarifies when a sale of company assets is subject to VAT, requiring that the sale occur in the course of trade or business.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due
Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.
Untangling Tax Assessment Appeals: Deadlines and Excusable Neglect
A bank missed the 30-day window to appeal its tax assessment to the CTA. The Supreme Court explains why deadlines are jurisdictional and when relief is unavailable.