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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Jul 10, 2019 tax law forest charges tax refund prescription denr bir

Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law

A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.