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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Annual Income Tax Return in the Philippines: Who Files and When
Learn who must file the annual income tax return in the Philippines, the filing deadlines, and key compliance rules under the National Internal Revenue Code.
BARMM Internal Revenue Share: How the Bangsamoro Share Is Computed
How is the BARMM internal revenue share computed? Learn the 70-30 sharing rule, the five-year transition, and the VAT incremental revenue split.
Documentary Stamp Tax in the Philippines: What It Applies To and Rates
Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.
Tax Liens vs Judgment Credits: Priority Disputes in Philippine Law
Supreme Court ruling on when a tax lien beats a judgment creditor's levy on real property under the National Internal Revenue Code.
Understanding Tax Implications of Initial Public Offerings: Separate vs Joint Computation
The Supreme Court clarifies how IPO taxes on primary and secondary offerings are computed under the National Internal Revenue Code.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
Redefining Local Autonomy: LGUs' Just Share in National Taxes
The Supreme Court ruled that LGUs' just share must come from all national taxes, not just internal revenue taxes.
Local Autonomy vs Congressional Power: Defining the Just Share in National Taxes
The Mandanas ruling redefined the LGU just share in national taxes, expanding the base beyond internal revenue taxes.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
VAT Refunds: Strict Compliance With the 120+30 Day Rule and Invoicing Requirements
Philippine Supreme Court clarifies the mandatory 120+30 day rule for VAT refund claims and invoicing requirements in Commissioner of Internal Revenue v. Toledo Power Company.
Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?
Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
Supreme Court Ruling on Health Care Agreements and Documentary Stamp Tax: What It Means
The Supreme Court ruled that HMO health care agreements are not insurance contracts subject to documentary stamp tax under the National Internal Revenue Code.
How Philippine Courts Compute the Two-Year Tax Refund Period
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
Computing Prescriptive Periods: Calendar Months vs Fixed Days in Tax Refund Claims
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide
The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Tax Assessment and Collection: Understanding the 10-Year Rule in the Philippines
Learn when the 10-year prescriptive period applies to tax assessment and collection in the Philippines, explained through the Commissioner of Internal Revenue v. Tulio case.
Protecting Local Autonomy: The Automatic Release of Internal Revenue Allotments
The Supreme Court struck down GAA provisions placing P10 billion of IRA under unprogrammed funds, affirming automatic release.
When Advertising Costs Become Capital Expenditures: Lessons from Commissioner of Internal Revenue v. General F
Supreme Court ruling on when media advertising expenses are deductible business expenses or capital outlays for goodwill.