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 1–12 of 12 articles for “income tax returns”

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May 12, 2024 tax law tax credit irrevocability rule corporate taxation nirc

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.

Apr 10, 2019 tax refund tax credit bir court of tax appeals prescription withholding tax

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.

Jun 11, 2018 tax assessment prescription statute of limitations bir waiver cta

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.

Feb 13, 2017 taxation income-tax non-profit-hospital bir nirc supreme-court

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.

Mar 18, 2015 documentary stamp tax trust agreements tax refund withholding tax philippine supreme court bir

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.

Jul 25, 2012 income tax returns confidentiality certiorari evidence civil procedure nirc

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.

Jul 16, 2012 evidence public documents authentication rules of court damages common carrier

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.

Jun 15, 2011 tax refund tax credit carry over national internal revenue code corporate taxation bir

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.

Feb 16, 2010 taxation international carrier gross philippine billings income tax bir tax refund

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.

Aug 4, 2009 probate law executor disqualification moral turpitude appeals special proceedings marcos estate

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.

Dec 23, 1999 electrocution negligence damages electric cooperative personal injury philippine law

Electrocution and Liability: Negligence and Damages in Philippine Law

A Supreme Court ruling on electric cooperative liability for electrocution, negligence, and damages under Philippine law.

Sep 25, 1998 labor-law burden-of-proof unpaid-wages nlrc commissions evidence

Who Bears the Burden of Proof in Philippine Labor Disputes Over Unpaid Wages

A look at Ropali Trading v. NLRC, where the Supreme Court clarified who must prove payment of wages and commissions in labor cases.