Legal Insights

Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers

Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.

VAT Refund Claims: Authority to Print and Zero-Rated Invoice Requirements

Philippine Supreme Court clarifies when failure to print "zero-rated" or present Authority to Print defeats VAT refund claims.

Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines

Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.

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

Supreme Court upholds VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.

VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079

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

VAT Refund Denials Strict Compliance With Invoicing Rules Upheld

Philippine Supreme Court ruling on VAT refund claims, emphasizing strict compliance with invoicing and substantiation requirements.

Invoicing Requirements Strict Compliance for VAT Refund Claims in the Philippines

Philippine Supreme Court denies VAT refund for failure to comply with invoicing requirements under the NIRC and applicable regulations.

The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims

Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.

Tax Refunds vs. Tax Liabilities: Understanding Set-Offs in Philippine Tax Law

The Supreme Court explains when a tax refund claim can be denied due to an underpayment—and why set-off rules apply differently in tax cases.

Withholding Agents and Tax Refunds: Balancing Rights and Responsibilities in Philippine Tax Law

When can a withholding agent claim a tax refund? The Supreme Court clarifies the rights and duties of withholding agents in refund claims.

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

Void Sale of City-Owned Market Stall: Refund of Price Under Article 1412

When a sale is void because the seller lacked authority to sell city property, the buyer may still recover the price paid under Article 1412.

Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case

The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.

Documentary Stamp Tax on Stock Subscriptions: Lessons from JAKA Investments

The Supreme Court clarifies when documentary stamp tax attaches to stock subscriptions and why refund claims fail without clear proof.

VAT Refund Apportionment When Exempt Sales Affect Tax Credit Claims

Philippine Supreme Court clarifies when VAT refunds on capital goods must be apportioned if a taxpayer also has exempt sales.

Reinstatement Pending Appeal: When a Reversed Labor Arbiter Ruling Still Means No Refund

Philippine Supreme Court ruling on reinstatement pending appeal, payroll reinstatement, and when reversed labor arbiter decisions require no salary refund.

Tax Refund Requisites: Proving Income Inclusion in Tax Returns

The Supreme Court clarifies the strict requisites for tax refund claims, emphasizing the taxpayer's burden to prove income was declared in the return.

Supreme Court Upholds VAT Refund Law for Foreign Tourists: A Win for Philippine Tourism

The Supreme Court upheld RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.

Excise Tax Refunds: Proving Authority to Operate and the Proper Claimant

A foreign airline's failed excise tax refund claim shows why evidence rules matter and why only statutory taxpayers may seek refunds.

Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules

SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.

VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices

Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.

VAT Refund Eligibility Excess Creditable VAT Withheld MAY BE Refunded AS Erroneously Collected TAX

Rescission and Refund Rights in Real Estate Sales: What PD 957 Buyers Should Know

Learn how PD 957 protects condominium buyers with refund rights, and which court hears criminal cases for violations.

VAT Refund on Capital Goods: Strict Rules on Depreciable Assets

Philippine Supreme Court clarifies strict requirements for VAT refund claims on capital goods, emphasizing proper accounting treatment as depreciable assets.