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 1–11 of 11 articles for “input vat”

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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.

Jul 22, 2024 tax-law vat-refund renewable-energy zero-rated-sales nirc section-112

Renewable Energy VAT Refunds: What Hedcor v. CIR Means for Philippine Developers

The Supreme Court clarifies when renewable energy developers can claim VAT refunds under of the NIRC versus seeking reimbursement from suppliers.

Mar 7, 2022 tax law vat refund court of tax appeals bir ruling tax code jurisprudence

VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception

Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.

Mar 7, 2022 vat refund tax credit court of tax appeals window period bir ruling da-489-03 national internal revenue code

VAT Refund Claims: The Window Period Exception to the 120-Day Rule

Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.

Aug 10, 2015 value-added tax vat refund bureau of internal revenue tax law court of tax appeals prescriptive period

VAT Refund Timelines: Strict Compliance Prevails Over Prior BIR Rulings

Supreme Court clarifies mandatory 120+30 day VAT refund periods; late judicial claims fail despite BIR Ruling No. DA-489-03.

Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.

Aug 3, 2010 value-added tax vat refund tax credit zero-rated sales bir taxation

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

Jul 13, 2006 tax law bir rulings non-retroactivity vat taxpayer rights

Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection

Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.

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.

Jun 29, 2005 value-added tax zero-rated services bir regulations tax refund foreign currency philippine tax law

VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency

Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.

Feb 11, 2005 vat peza tax refund tax incentives commercial law seagate

VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate

The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.