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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Breach of Legal Duty Attorney Neglect and the Imperative of Diligence in Legal Representation
A lawyer's neglect of a client's case violates the Code of Professional Responsibility, even if fees are later refunded.
Breach of Contract Remedies for Condominium Delivery Delays in the Philippines
Learn how Philippine law protects condominium buyers when developers delay delivery, including refund rights and interest rules under PD 957.
VAT Refund Claims Substantiation AND Timeliness IN Zero Rated Sales
Strict 120+30 Day Rule for VAT Refund Claims in the Philippines
Learn the mandatory 120+30 day periods for VAT refund claims and why late judicial appeals are fatal under Philippine tax law.
Navigating VAT Refund Deadlines Strict Compliance Under THE Nirc
Untimely Appeal Strict Deadlines For VAT Refund Claims In The Philippines
Philippine Supreme Court clarifies the mandatory 120-day and 30-day deadlines for VAT refund claims, including the exception for premature judicial filings.
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
VAT Refund Claims: Prescriptive Periods and Jurisdictional Requirements Explained
Learn the strict deadlines for VAT refund claims under Section 112 NIRC, including the 120+30 day rule and its exceptions.
Untangling VAT Refund Claims: The 120-Day Rule and Reliance on BIR Rulings
The Supreme Court clarifies when VAT refund judicial claims must be filed, and how BIR Ruling No. DA-489-03 protected taxpayers.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained
The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining the limits of equal protection in taxation.
Tax Treaty Benefits: Prior Application Not Always Required for Refunds
Philippine Supreme Court ruling clarifies when tax treaty benefits can be claimed without prior application, impacting refund claims.
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.
VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law
Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.
Accountability in Public Spending: Limits on Extraordinary Expenses for Government Officials
Supreme Court ruling on TESDA's disallowed extraordinary expenses clarifies limits on government officials' EME and refund liability.
VAT Refund Claims: The 120-Day Waiting Period and the BIR Ruling That Saved It
The Supreme Court clarifies the 120-day waiting period for VAT refund claims and the effect of BIR Ruling No. DA-489-03.
Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings
The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.
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.
Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception
Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.
VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters
Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.
Premature Filing of Tax Refund Claims: Strict Compliance with the 120-Day Rule
The Supreme Court clarifies that taxpayers must wait for the 120-day period before filing judicial claims for VAT refunds.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
VAT Refund Timeliness: Strict Deadlines for Appealing BIR Decisions
Philippine Supreme Court clarifies mandatory 120+30 day periods for VAT refund judicial claims, citing CBK Power v. CIR.
When a Company Car Plan Lacks Terms: Refund of Employee Payments Explained
Philippine Supreme Court rules on employee car plan refunds when no forfeiture terms exist, citing unjust enrichment principles.