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 1–11 of 11 articles for “annual income tax return”

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Aug 14, 2026 bir registration new business philippines tax bir forms tax compliance

BIR Registration for New Businesses in the Philippines: Steps and Requirements

Complete guide to BIR registration for new businesses in the Philippines: forms, documentary requirements, and step-by-step process to register and comply.

Aug 14, 2026 8% income tax self-employed tax philippines bir tax rates train law percentage tax income tax return

8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works

Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.

Aug 14, 2026 income tax annual income tax return bir tax filing deadline philippines tax compliance

Annual Income Tax Return in the Philippines: Who Files and When

Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.

Aug 14, 2026 withholding tax compensation income tax bir philippines employees

Withholding Tax on Compensation in the Philippines: How It Works

Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.

Aug 14, 2026 capital gains tax real property bir philippines tax rate seller

Capital Gains Tax on Real Property in the Philippines: Rates and Filing

Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.

May 12, 2024 tax law tax credit irrevocability rule corporate taxation nirc

Irrevocability of Tax Credit Options: A Guide for Philippine Corporations

Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.

Feb 28, 2024 tax law prescription bir assessment false return due process supreme court

Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions

Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.

Apr 10, 2019 tax refund tax credit bir court of tax appeals prescription withholding tax

Tax Refund Claims: Filing on Time Beats Waiting for BIR Action

Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.

Apr 10, 2019 tax refund tax credit cir inaction prescriptive period cta jurisdiction withholding tax

Tax Refund Claims: Timely Filing and the Commissioner's Inaction

The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.

Jun 11, 2018 tax assessment prescription statute of limitations bir waiver cta

Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment

When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.

Dec 14, 2005 tax refund tax credit carry-over national internal revenue code corporate tax

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.