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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.

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Aug 28, 2007 tax-refund prescriptive-period administrative-code civil-code bir supreme-court

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.