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 1–5 of 5 articles for “bir regulations”

Sort:Newest Oldest

Oct 3, 2022 letter of authority tax assessment bir national internal revenue code tax audit cta

Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling

Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.

Jun 22, 2022 condominium law value-added tax association dues property tax bir regulations

Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees

The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.

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.

Apr 17, 2017 excise tax sin tax law cigarettes revenue regulations administrative law bir

Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules

The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.

Jun 29, 2005 value-added tax zero-rated services bir regulations tax refund foreign currency philippine tax law

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.