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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Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified
Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.
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.
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: Strict Invoicing Rules and the Definition of Capital Goods
Philippine Supreme Court clarifies strict invoicing requirements and capital goods definition for VAT refund claims in Bonifacio Water Corporation case.
Zero-Rated Sales: Strict Invoicing Requirements for VAT Refund Claims in the Philippines
Philippine Supreme Court ruling: failure to comply with invoicing requirements is fatal to VAT refund claims. Learn the strict rules.
VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.
Invoicing Requirements Strict Compliance for VAT Refund Claims in the Philippines
Philippine Supreme Court denies VAT refund for failure to comply with invoicing requirements under the NIRC and applicable regulations.