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 1–12 of 12 articles for “creditable withholding tax”

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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.

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.

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.

Mar 18, 2015 documentary stamp tax trust agreements tax refund withholding tax philippine supreme court bir

Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case

A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.

Jan 14, 2015 tax refund withholding tax bir corporate tax cta tax credit

Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law

Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.

Jun 15, 2011 tax refund tax credit carry over national internal revenue code corporate taxation bir

Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law

The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.

Apr 4, 2011 tax law corporate law tax refund tax credit carry-over bir

Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines

Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.

Jan 19, 2011 tax refund creditable withholding tax tax credit cir asian transmission corporation

Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit

The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.

Aug 28, 2007 tax-refund prescriptive-period administrative-code civil-code bir supreme-court

How Philippine Courts Compute the Two-Year Tax Refund Period

The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.

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.

Oct 25, 2005 tax credit advance payment prescription bir income tax

Tax Credit Claims: Time Limits and Exceptions for Advance Payments

Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.