Legal Insights

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

The Supreme Court clarifies that VAT refund claims must follow the 120+30 day rule under (D) of the NIRC, with limited exceptions.

Navigating VAT Refund Timelines: The Mandatory 120-30 Day Rule and Equitable Exceptions

Understand the mandatory 120+30 day rule for VAT refund claims in the Philippines, its jurisdictional nature, and the equitable exceptions recognized by the Supreme Court.

Navigating VAT Refund Deadlines Equitable Estoppel AND THE 12030 DAY Rule

VAT Refund Claims: The 120-Day Rule and Timely Appeals to the CTA

Learn the mandatory 120+30 day periods for VAT refund claims and how the Supreme Court applies them in CIR v. GST Philippines.

Substantiate Tax Refund Claims with Withholding Tax Certificates: Key Lessons from CIR v. TeaM Philippines

Philippine Supreme Court ruling on the substantiation requirements for tax refund claims, focusing on the evidentiary value of creditable withholding tax certificates.

Navigating VAT Refund Claims: Mandatory Periods and the Operative Fact Doctrine

The Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims and when the operative fact doctrine applies.

Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent

Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.

VAT Refund Claims: Strict Compliance with Invoicing Requirements Required

Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.

VAT Refund Claims: Strict Invoicing Rules and the Definition of Capital Goods

Philippine Supreme Court clarifies strict invoicing requirements and capital goods definition for VAT refund claims in Bonifacio Water Corporation case.

Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines

Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.

Claim Denied Strict Compliance Required FOR Local TAX Refund Claims IN THE Philippines

Philippine Supreme Court ruling on local tax refund claims, emphasizing strict compliance with procedural requirements and the consequences of non-compliance.

Navigating VAT Refund Claims: Prescriptive Periods and Equitable Estoppel in Philippine Tax Law

Philippine Supreme Court clarifies the two-year prescriptive period for VAT refund claims and the mandatory 120-day waiting period before judicial appeal.

VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims

The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.

Excise Tax Refunds for Exported Goods: Who Can Claim Under the Tax Code

The Supreme Court clarifies that only the statutory taxpayer—not the buyer—may claim excise tax refunds on exported goods.

When Power Discounts Must Reach Consumers: The PPA Refund Case

Explaining the Supreme Court ruling that electric cooperatives must pass on power discounts and refund over-recoveries to consumers.

Retirement Benefits vs Other Allowances: The Refundability Distinction in Illegal Disbursements

When illegal disbursements are disallowed, must payees refund? The Supreme Court draws a line between retirement benefits and ordinary allowances.

Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law

Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.

Zero-Rated Sales: Strict Invoicing Requirements for VAT Refund Claims in the Philippines

Philippine Supreme Court ruling: failure to comply with invoicing requirements is fatal to VAT refund claims. Learn the strict rules.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification in the Philippines

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

Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved

The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.

Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law

The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.

Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines

Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.

VAT Refund Denials Proving Direct Attribution AND NON Application OF Input Taxes

Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit

The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.