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.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions
Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.