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 “input tax”

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Aug 18, 2024 vat refund input tax tax law supreme court bir cta

VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement

The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.

Apr 16, 2024 vat zero-rating international air transport tax refund manila peninsula bir

VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling

The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.

Nov 16, 1999 civil procedure judicial admissions palpable mistake stipulation of facts tax litigation rules of court

Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts

Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.