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 1–5 of 5 articles for “input tax credit”

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Jul 23, 2018 real-estate-law input-vat construction-costs ownership-shares joint-venture supreme-court

Input VAT in Construction Costs and Ownership Shares in Realty Disputes

Philippine Supreme Court ruling on input VAT in construction costs and proportional ownership shares in a realty joint venture dispute.

Nov 19, 2014 vat tax refund input tax credit tax law supreme court fort bonifacio

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.

Sep 4, 2012 value-added tax transitional input tax credit tax refund bir national internal revenue code fort bonifacio

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.

Aug 31, 2005 vat refund input vat court of tax appeals tax credit bir

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.

Apr 15, 2005 tax credit senior citizens ra 7432 tax deduction eminent domain revenue regulations

Senior Citizen Discounts as Tax Credits: Ensuring Equitable Compensation for Private Establishments

The Supreme Court clarifies that the 20% senior citizen discount is a tax credit, not a mere deduction, ensuring fair treatment for private establishments.