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.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law
Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.
VAT on Sale of Assets: When Is It "In the Course of Trade or Business"?
Philippine Supreme Court clarifies when a sale of company assets is subject to VAT, requiring that the sale occur in the course of trade or business.
Documentary Stamp Tax on Foreign Exchange Sales: Who Pays
Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.
Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection
Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.
Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due
Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.
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.
Bouncing Checks and Lawyer Discipline: When Professional Ethics Extend Beyond Legal Practice
A lawyer who issues bouncing checks for his corporation can be disciplined. The Supreme Court explains why.
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 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.
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.
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.
When Courts Must Relax Procedural Rules: The MRT Tax Case and the Right to Present Evidence
The Supreme Court ruled that courts must liberally apply procedural rules to give litigants every opportunity to present their case on the merits.
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.
Who Pays Capital Gains Tax and Sale Registration Costs in Philippine Property Deals
Philippine Supreme Court clarifies who bears capital gains tax and registration expenses in property sales, distinguishing obligations of individual and corporate sellers.
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.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
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.