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.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final
Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Tax Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
Mutual Life Insurance Companies Tax Exemption as Cooperatives Explained
Supreme Court ruling on Sun Life clarifies tax exemption for mutual life insurance companies as cooperatives under Philippine tax law.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
Jurisdiction vs Exercise of Jurisdiction: Upholding Court Authority Despite Procedural Errors
The Supreme Court clarifies that jurisdiction over labor cases persists despite procedural lapses, and rules on retirement age, CBA benefits, and tax refund claims.
VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency
Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.
Taxing Electoral Contributions: Clarifying Gift Tax Law in Philippine Elections
Supreme Court ruling that political contributions are taxable gifts under the NIRC, absent an express exemption.
VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate
The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.
Piercing the Corporate Veil When Tax Avoidance Becomes Evasion
The Supreme Court explains when tax planning crosses the line into tax evasion, and when a stockholder's estate can be held liable for corporate tax deficiencies.
Illegal Dismissal and Retirement Age: When Expiring Contracts Mask Unlawful Termination
Supreme Court clarifies when a "contract expiration" is really illegal dismissal, and why early retirement requires an employee's explicit consent.
Specific Tax on Stemmed Leaf Tobacco: When Exemptions Do Not Apply
Philippine Supreme Court ruling on specific tax liability of stemmed leaf tobacco dealers and the limits of tax exemptions under the NIRC.
When Advertising Costs Become Capital Expenditures: Lessons from CIR v. General Foods
Philippine Supreme Court ruling on when large advertising expenses are deductible business costs or capital outlays for goodwill.
Advertising Expenses and Tax Deductions: Ordinary vs. Capital Outlay in the Philippines
Philippine tax law on advertising deductions: when a colossal ad spend becomes a capital outlay, not an ordinary expense.
When Retirement Is Not Voluntary: Illegal Dismissal and Security of Tenure in the Philippines
Philippine Supreme Court clarifies when an employee's "retirement" is actually illegal dismissal, protecting security of tenure.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Optional Retirement and Illegal Dismissal: The Ondevilla Case on Security of Tenure
The Supreme Court clarifies when an employee's early retirement is voluntary, and the rights of illegally dismissed employees who reach compulsory retirement age.
Percentage Tax on Commercial Brokers: Lessons from Nichimen Corporation
When does a branch office become a commercial broker liable for percentage tax? The Supreme Court clarifies in Nichimen Corporation.
Dismissed for Delay? Understanding Due Diligence in Philippine Court Cases
Learn how the Supreme Court handles procedural delays and due diligence in labor cases, using a recent illegal dismissal ruling as a guide.
Estate Tax Deficiency: When Surcharges and Interest Apply Under the NIRC
Philippine Supreme Court ruling on estate tax deficiency surcharges, interest, and penalties under the NIRC, explained for lay readers.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Check Fraud and Bank Liability: Lessons from Ford Philippines vs. Citibank and PCIBank
Philippine Supreme Court ruling on bank liability for fraudulently negotiated checks, crossing, due diligence, and comparative negligence.