From the library

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.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

Showing 1–4 of 4 articles for “commissioner of internal revenue”

Sort:Newest Oldest

Jan 20, 2014 vat refund tax credit 120+30 day rule invoicing requirements zero-rated sales philippine tax law

VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements

Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.

Sep 13, 2012 civil-procedure rule-38 petition-for-relief reglementary-period supreme-court tax-law

Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?

Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an

Oct 25, 2005 tax law prescription bir assessment collection nirc

Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines

Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.

Apr 24, 2003 taxation income tax deductions advertising expenses capital expenditure cir v. general foods

When Advertising Costs Become Capital Expenditures: Lessons from Commissioner of Internal Revenue v. General F

Supreme Court ruling on when media advertising expenses are deductible business expenses or capital outlays for goodwill.