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.
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.
8% Income Tax for Self-Employed Filipinos: Who Qualifies and How It Works
Learn how the 8% income tax option works for self-employed Filipinos, who qualifies, and how to compute tax under the TRAIN law.
Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
Withholding Tax on Compensation in the Philippines: How It Works
Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.
Capital Gains Tax on Real Property in the Philippines: Rates and Filing
Learn the capital gains tax rate on real property in the Philippines, how it is computed, and when to file.
How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
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.
Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions
Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.
Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment
The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.
Tax Assessment Validity: Waivers and Due Dates Under Scrutiny
The Supreme Court nullified BIR deficiency assessments for First Gas Power due to defective waivers and missing due dates, clarifying prescriptive period rules.
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.
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.
Prescription in Tax Assessment: Taxpayers' Right to a Timely Assessment
When does the BIR lose its right to assess taxes? The Supreme Court clarifies prescription rules and valid waivers in CIR v. BPI.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
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.
Income Tax Returns: Balancing Confidentiality and Admissibility in Court
When can courts compel production of income tax returns? The Supreme Court clarifies the limits of confidentiality and the proper remedy.
USAID Certification as Public Document: Admissibility and Proof in Philippine Law
Learn when foreign agency certifications are public documents admissible without authentication, and how courts treat them as prima facie evidence.
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.
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.
Independent Contractor or Employee? Control in Insurance Agency Agreements
Philippine Supreme Court clarifies when an insurance agent becomes an employee, applying the four-fold test and control standard.
Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules
SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.
Probate Appeals and Executor Disqualification: Lessons from the Marcos Estate Case
The Supreme Court clarifies appeal rules in probate cases and when a criminal conviction disqualifies an executor for moral turpitude.
Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432
The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.
MCIT Grace Period for Reopened Banks: The Manila Banking Corporation Ruling
Supreme Court clarifies when a bank that reopens after receivership starts its four-year MCIT grace period under the Tax Code.