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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Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell
The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.
Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds
The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.
Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers
Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.
Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules
SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.
Tax Refunds for International Carriers: Who Really Owns the Claim?
A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.