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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VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
VAT Refunds for Ecozone Enterprises: The Cross Border Doctrine Explained
Supreme Court clarifies when ecozone enterprises can claim VAT refunds and how the Cross Border Doctrine affects input tax claims.
VAT Refund Rights Real Property Inventory AND Transitional Input TAX Credit
VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws
Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
VAT Refund Denials Proving Direct Attribution AND NON Application OF Input Taxes
VAT Credits for Real Estate Dealers: The Transitional Input Tax Rule
The Supreme Court ruled that real estate dealers may claim 8% transitional input tax credit on land inventory, not just improvements.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.