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 1–3 of 3 articles for “geothermal”

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Aug 7, 2024 vat renewable energy tax refund zero-rated sales doe certification philippine tax law

VAT Zero-Rating for Renewable Energy: Key Requirements and Implications

Supreme Court clarifies VAT zero-rating requirements for renewable energy developers, including DOE endorsement, in Maibarara Geothermal case.

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.

Jul 29, 2005 value-added tax vat refund national power corporation tax exemption solutio indebiti geothermal

VAT Exemption for Steam Supply: Protecting Taxpayers From Erroneous Payments

The Supreme Court ruled that geothermal steam sold to NPC is VAT-exempt, entitling the supplier to a full refund of erroneously paid taxes.