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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Dec 21, 2007 tax credit certificates excise tax good faith transferee bir philippine tax law

Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance

Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.