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.

Showing 169–186 of 186 articles for “commissioner of internal revenue”

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Jan 29, 2001 banking law check fraud negotiable instruments bank liability due diligence commercial law

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.

Jan 8, 2001 labor-law illegal-dismissal management-prerogative reorganization retirement security-of-tenure

Management Prerogative in Reorganization: Upholding Business Needs in Philippine Labor Law

The Supreme Court clarifies when demotions during corporate reorganization are valid and when they constitute illegal dismissal under Philippine labor law.

Aug 8, 2000 amusement tax national internal revenue code local government tax pba taxation supreme court

National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines

Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.

Apr 12, 2000 tax-law contractor's-tax prescription bir gross-receipts security-agency

Contractor's Tax Assessments: Prescription Periods and Gross Receipts Rules

Philippine Supreme Court ruling on tax assessment prescription periods, contractor's tax on security agency gross receipts, and protest deadlines under the NIRC.

Mar 30, 2000 value-added tax vat trade or business profit motive bir taxation

VAT on Services: When "Trade or Business" Does Not Require Profit Motive

Philippine Supreme Court clarifies that VAT applies to services rendered for a fee even without profit motive. Learn the rules.

Mar 27, 2000 tax exemption customs duties pagcor misrepresentation forfeiture philippine law

Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation

Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.

Nov 16, 1999 civil procedure judicial admissions palpable mistake stipulation of facts tax litigation rules of court

Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts

Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.

Oct 12, 1999 withholding tax corporate law tax law bir supreme court

When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA

Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.

Aug 23, 1999 illegal dismissal labor law retirement constructive dismissal security of tenure labor code

Illegal Dismissal and Early Retirement: Protecting Employees from Unjust Termination

The Supreme Court clarifies when a demotion becomes illegal dismissal and the rules on optional retirement under Philippine labor law.

May 23, 1999 tax law deficiency assessment bureau of internal revenue court of tax appeals due process

Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law

Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.

Apr 21, 1999 tax refund mining republic act 1435 specific tax philex mining cir

Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits

Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.

Mar 22, 1999 contracts sale property law philippine law real estate civil code

Understanding Contracts of Sale vs Contracts to Sell in Philippine Property Law

Learn the key differences between contracts of sale and contracts to sell under Philippine law, and why the distinction matters for property buyers and sellers.

Dec 7, 1998 labor-law wage-distortion collective-bargaining illegal-dismissal retirement philippines

Wage Distortion In The Philippines Understanding Collective Bargaining And Legal Remedies

Philippine Supreme Court clarifies wage distortion, collective bargaining rights, and legal remedies for employees facing demotion or illegal dismissal.

Sep 22, 1998 tax-refund specific-tax ra-1435 mining-industry court-of-tax-appeals philippine-tax-law

Jurisdictional Challenges in Philippine Courts: Why Timing and Precision Matter in Tax Refund Claims

Philippine Supreme Court ruling on tax refund computation under RA 1435, explaining why strict interpretation and timing determine success in tax claims.

Jul 23, 1998 tax exemption specific tax refund strict construction nirc supreme court

Decoding Tax Exemptions: Why Philippine Courts Demand Explicit Language

Philippine courts construe tax exemptions strictly against the grantee. Learn from Davao Gulf Lumber Corp. v. CIR why explicit statutory language is essential.

Jul 23, 1998 documentary stamp tax stock dividends tax law par value bir supreme court

Stock Dividends and Documentary Stamp Tax: Par Value vs Actual Value in the Philippines

Philippine Supreme Court ruling on whether documentary stamp tax on stock dividends is based on par value or book value.

Feb 6, 1997 judicial recusal inhibition impartiality civil procedure rule 137 supreme court

Judicial Recusal: Understanding Bias and Impartiality in Philippine Courts

The Supreme Court clarifies when judges must inhibit and why late motions to disqualify are frowned upon.

May 8, 1996 tax-law bad-debts income-tax deductions bir supreme-court

Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes

Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.