Legal Insights

VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case

A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.

Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies

Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.

Delayed Delivery and Rescission Rights in Pre-Selling Condominium Contracts

The Supreme Court held that a developer's failure to deliver a pre-selling condominium unit on time entitles the buyer to a refund of payments with interest.

Good Faith Exception Illegal Salary Increases Need NOT Always BE Refunded

VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining why the classification does not violate equal protection.

Deposit Refunds Lease Obligations AND Interest Rates Under Philippine LAW

Brokerage Obligations Accounting FOR Stock Certificates AND Exchange Liabilities

Philippine Supreme Court clarifies stockbroker duties: accounting for missing certificates, PSE's right to sell pledged seats, and client refunds.

Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund

Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.

Refund of Creditable Withholding Taxes: Proving Entitlement and Accurate Income Declaration

Philippine Supreme Court ruling on claiming tax refunds for creditable withholding taxes and the importance of accurate income declaration.

Excise Tax Refund: Who Is the Proper Claimant Under Philippine Law

The Supreme Court clarifies that only the statutory taxpayer—the manufacturer—may claim excise tax refunds, even if the burden was shifted to the buyer.

Tax Refund Claims and the Commissioner's Investigative Duty: A Philippine Legal Guide

Learn how Philippine courts handle tax refund claims, the Commissioner's investigative duty, and why substantiating claims with income tax returns is crucial.

VAT Refund Claims Strict Deadlines Apply Even If Payment IS Belated

Philippine Supreme Court rules VAT refund claims must be filed within two years from the taxable quarter's close, not from payment date.

Substantial Evidence in Administrative Cases: Upholding Due Process and Fairness

Learn how the Supreme Court upheld HLURB findings in Sta. Lucia Realty v. Uyecio, clarifying substantial evidence, contract cancellation, and refund interest.

TAX Refund Eligibility THE Significance OF Declaring Intent IN Income TAX Returns

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

The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection or tax uniformity.

Breach OF Contract Sellers Delay Entitles Buyer TO Refund

Burden of Proof in Tax Refund Claims: Taxpayers Must Provide Sufficient Evidence

Philippine Supreme Court ruling on Atlas Consolidated Mining clarifies that taxpayers claiming VAT refunds must present complete documentary evidence.

Tax Refunds for International Carriers: Who Really Owns the Claim?

A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.

Automatic Lease Rescission: When an Accidental Fire Ends a Lease

Explaining Felsan Realty v. Commonwealth of Australia: when a fire is accidental, a lessee may automatically rescind a lease and claim refunds.

VAT Refund Claims: Why Purchase Invoices and Receipts Must Be Submitted

The Supreme Court held that summaries and CPA certifications cannot replace pre-marked purchase invoices and receipts in claims for refund of excess input VAT.

Irrevocability OF TAX Credit Options Understanding Restrictions ON Refunds

Computing Prescriptive Periods: Calendar Months vs Fixed Days in Tax Refund Claims

The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.

How Philippine Courts Compute the Two-Year Tax Refund Period

The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.

Tax Refund Claims Strict Compliance Prevails Over Liberal Interpretation

The Supreme Court affirms that tax refund claims require strict compliance with the written claim requirement, rejecting liberal interpretation.