Legal Insights

Invoice-Based System in the Philippines: Official Receipts After EOPT

The invoice-based system in the Philippines replaced official receipts as primary evidence of sales under the Ease of Paying Taxes Act. Here is how it works.

Seller Obligations Under the Internet Transactions Act of 2023

Learn the seller obligations under the Internet Transactions Act of 2023, from price disclosure to delivery, invoices, and redress mechanisms in the Philippines.

VAT Refund Denials: Why "Zero-Rated" Must Appear on Invoices

Philippine Supreme Court ruling on VAT refund claims: strict invoicing rules, including the "zero-rated" imprint, determine success.

Carrier’s Liability and the $500 COGSA Limit: When a Declared Value in the Invoice Counts

Explaining when a shipping carrier can invoke the US$500 COGSA package limitation, and when a declared value in the invoice defeats it.

Duplicate Originals as Evidence: When Photocopies Are Admissible in Philippine Courts

Philippine Supreme Court clarifies when duplicate originals are admissible evidence, reversing the Court of Appeals' exclusion of invoices in a collection case.

VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law

Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.

Perfected Contract of Sale: When Ownership Trumps Title Reservation

Philippine Supreme Court clarifies when a sale is perfected despite a title reservation clause in the invoice, and why buyers must pay.

Proving Delivery and Payment in a Contract of Sale: Lessons from Asian Construction v. Mendoza

A seller need not attach invoices to a complaint, but must prove delivery. Learn the rules from a 2012 Supreme Court ruling.

VAT Refund Claims: Authority to Print and Zero-Rated Invoice Requirements

Philippine Supreme Court clarifies when failure to print "zero-rated" or present Authority to Print defeats VAT refund claims.

The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims

Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.

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.

VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices

Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.

Perfected Sales Obligations Arise Upon Delivery Despite Documentation Disputes

Supreme Court clarifies that delivery of goods perfects a sale, making payment due even if invoices and purchase orders are disputed.

Upholding Contractual Obligations Payment Disputes and the Binding Nature of Agreements

A Supreme Court ruling on why a "pay to cash" check violated a Charge Invoice term, and how contracts of adhesion bind parties.

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.

Upholding Contractual Obligations: Enforceability of Sales Invoices Despite Claims of Discrepancies

Supreme Court affirms that signed sales invoices are binding evidence of delivery and payment obligations, even when a buyer later claims short deliveries.

Documentary Evidence vs Verbal Agreements: Why Written Contracts Prevail in Philippine Courts

When a verbal claim of discount conflicts with written invoices, Philippine courts rely on documentary evidence. Learn from a Supreme Court ruling.