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.

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Apr 12, 2023 documentary-stamp-tax tax-law retroactivity intercompany-advances bir-rulings supreme-court

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.