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 1–5 of 5 articles for “invoicing requirements”

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Apr 6, 2011 vat tax credit zero-rated sales invoicing requirements bir microsoft philippines

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.

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.

Feb 8, 2010 vat tax-refund invoicing-requirements zero-rated-sales bir tax-law

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.

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.

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.