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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Navigating VAT Refund Claims: Due Process in Philippine Tax Courts
Learn how the Supreme Court protects taxpayers' due process rights in VAT refund claims, from the 120-day rule to document submission standards.
Supreme Court Strikes Down BIR Rule on Bank Expense Allocation
The Supreme Court voided Revenue Regulations No. 4-2011 for overstepping BIR authority and violating taxpayers' right to choose accounting methods.
Tax Amnesty and Criminal Immunity: What Pending DOJ Cases Mean Under RA 9480
The Supreme Court clarifies that tax amnesty under RA 9480 covers taxpayers with pending DOJ complaints, not just court cases.
Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority
Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Due Process in Local Tax Assessments: Lessons from the National Power Corporation Case
The Supreme Court clarifies that local governments must observe due process in tax assessments, as shown in the National Power Corporation case.
Understanding Retroactive Application of Regulatory Resolutions Impact on Electric Cooperatives in the Philipp
This article explains the Supreme Court's ruling on the 120-day period for VAT refund claims and how BIR Ruling No. DA-489-03 affects electric cooperatives and taxpayers.
Navigating Tax Assessments: The Critical Role of Due Process and Timely Notices
A taxpayer's right to due process in tax assessments, explained through a Supreme Court ruling on prescribed notices and void assessments.
Property Ownership and Possession: Lessons from a Philippine Supreme Court Ruling
A Philippine Supreme Court ruling clarifies ownership, possession, and the role of tax declarations in property disputes.
Navigating Tax Refund Claims: The Two-Year Rule and Its Implications for Businesses in the Philippines
Philippine Supreme Court clarifies the two-year prescriptive period for tax refund claims, allowing judicial claims even without the BIR's prior ruling.
Rehabilitation Courts and Tax Disputes: The Power to Resolve Claims Tied to the Rehabilitation Plan
The Supreme Court clarifies when a rehabilitation court may resolve claims involving local tax disputes, distinguishing incidental claims from those requiring separate actions.
Cable TV Franchise Tax: What the New Vision Ruling Means for Operators
The Supreme Court ruled that NTC-issued certificates of authority are administrative franchises subject to local franchise tax under the Local Government Code.
Regulatory Fees vs Taxes: When Local Government Impositions Are Valid
The Supreme Court clarifies the distinction between regulatory fees and taxes in local ordinances, and the burden of proving invalidity.
Forum Shopping in Tax Appeals: When Multiple Petitions Lead to Dismissal
Learn how the Supreme Court ruled on forum shopping in tax appeals, and why only one of two CIR petitions was dismissed.
Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell
The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.
Navigating Creditable Withholding Tax Disputes in Construction Contracts: Insights from a Landmark Supreme Cou
A Supreme Court ruling clarifies when withholding agents may deduct creditable withholding tax and the limits of judicial review of CIAC arbitral awards.
Construction Dispute Arbitration in the Philippines: Lessons from a Landmark Supreme Court Ruling
The Supreme Court clarifies judicial review limits for CIAC construction arbitration awards and the proper application of creditable withholding tax.
Mastering Tax Assessments: The Timeliness and Validity of Protests in the Philippines
Learn how the Supreme Court protects taxpayers' due process rights when BIR reassigns revenue officers mid-audit without a new Letter of Authority.
Tax Ordinance Enactment: Presumption of Validity and Notice Requirements
The Supreme Court clarifies when a real property valuation ordinance is a tax ordinance and what notice rules apply.
Due Process in Tax Assessments: Insights from the Yumex Philippines Case
The Supreme Court nullified a deficiency tax assessment for lack of due process. Learn the procedural rules from this landmark case.
Local Business Tax Situs and Jurisdiction: Lessons from the Villanueva v. STEAG Case
Learn how the Supreme Court clarified local business tax situs and why appeals in local tax cases must go to the CTA, not the CA.
Understanding TAX Assessments THE Importance OF Clear Factual Basis IN Philippine TAX Law
The Supreme Court clarifies that tax assessments must rest on solid factual grounds, not mere assumptions, to be valid and enforceable.
Navigating Tax Litigation: Understanding Suspension and Consolidation of Cases in the Philippines
The Supreme Court clarifies when delay in tax-related cases violates the right to speedy disposition, and how consolidation works.
Navigating Tax Assessments: Understanding the Limits of Declaratory Relief in Philippine Tax Law
The Supreme Court clarifies when declaratory relief cannot be used to challenge tax assessments, reinforcing the rule against enjoining tax collection.