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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Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law
The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.
VAT Refund Claims: Establishing Zero-Rated Sales as a Prerequisite
The Supreme Court clarifies that unutilized input VAT refunds under Section 112(A) require proof of zero-rated sales in the same taxable period.
Understanding VAT Refund Amortization for Zero-Rated Sales in the Philippines
Learn how the Supreme Court ruled that input VAT on capital goods over P1M must be amortized even for zero-rated sales refunds.
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.
VAT Refund Claims: Strict Compliance with Invoicing Requirements Required
Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.
VAT Refund Claims: Why Purchase Invoices and Receipts Must Be Submitted
The Supreme Court held that summaries and CPA certifications cannot replace pre-marked purchase invoices and receipts in claims for refund of excess input VAT.
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.