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Showing 1–14 of 14 articles for “equitable estoppel”

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Aug 27, 2020 reversion laches equitable estoppel innocent purchaser for value public land torrens title

When Laches Cannot Bar the Government: Reversion of Land and Innocent Purchasers

Explore when laches can bar government reversion cases and why only proven innocent purchasers for value may invoke equitable estoppel.

Sep 27, 2017 tax law vat refund equitable estoppel bir ruling tax code administrative law

Equitable Estoppel in VAT Refund Claims: Protecting Taxpayers From Conflicting BIR Rulings

The Supreme Court shields taxpayers who relied on BIR Ruling No. DA-489-03 from premature VAT refund dismissals through equitable estoppel.

Apr 26, 2017 tax refund value-added tax equitable estoppel bir ruling court of tax appeals national internal revenue code

Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule

Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.

Aug 26, 2015 vat refund equitable estoppel bir ruling tax credit cta jurisdiction

Equitable Estoppel in VAT Refund Claims: Protection Against BIR Rulings

The Supreme Court protects taxpayers who relied on BIR Ruling No. DA-489-03, allowing premature VAT refund claims during the window period.

Aug 26, 2015 vat refund 120-day rule equitable estoppel tax law cir court of tax appeals

VAT Refund Claims: The 120-Day Rule, Equitable Estoppel, and the San Roque Window

The Supreme Court clarifies when a premature VAT refund claim may still prosper under the San Roque doctrine and equitable estoppel.

Jan 21, 2015 tax refund value-added tax equitable estoppel cta jurisdiction bir ruling

Equitable Estoppel and Tax Refund Claims: Understanding the San Roque Exception

The Supreme Court clarifies when taxpayers may file judicial VAT refund claims without waiting 120 days, citing equitable estoppel.

Dec 18, 2014 vat refund equitable estoppel 120-day rule court of tax appeals bir ruling tax credit

Equitable Estoppel in VAT Refund Claims: When Taxpayers Can Bypass the 120-Day Rule

The Supreme Court clarifies when taxpayers may file VAT refund claims with the CTA without waiting for the 120-day period.

Dec 8, 2014 vat refund 120-day rule equitable estoppel tax law court of tax appeals bir ruling

The 120-Day Rule and Equitable Estoppel in VAT Refund Claims

Understand the 120-day VAT refund rule, its exceptions, and how equitable estoppel protects taxpayers who filed judicial claims early.

Nov 19, 2014 vat tax refund input tax credit tax law supreme court fort bonifacio

VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws

Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.

Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.

Feb 19, 2014 tax law vat refund equitable estoppel bir rulings court of tax appeals

Equitable Estoppel and Premature VAT Refund Claims: When Taxpayers Can Rely on BIR Rulings

The Supreme Court ruled that taxpayers may rely on BIR Ruling No. DA-489-03 and file VAT refund claims early, invoking equitable estoppel against the government.

Oct 17, 2013 administrative-law

Navigating VAT Refund Deadlines Equitable Estoppel AND THE 12030 DAY Rule

Mar 11, 2013 vat refund prescriptive period tax law court of tax appeals equitable estoppel philippine tax

Navigating VAT Refund Claims: Prescriptive Periods and Equitable Estoppel in Philippine Tax Law

Philippine Supreme Court clarifies the two-year prescriptive period for VAT refund claims and the mandatory 120-day waiting period before judicial appeal.

Jul 20, 2001 equitable estoppel jurisdiction land disputes ancestral lands coslap administrative law

Equitable Estoppel in Land Disputes: When Active Participation Waives Jurisdictional Challenges

Learn how active participation in proceedings can bar jurisdictional challenges in land disputes, based on Alcantara v. COSLAP.