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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Sep 11, 2013 tax refund judgment clarification nunc pro tunc court of tax appeals excise tax final judgment

Clarifying Final Judgments Ensuring TAX Refunds Reflect Court Intent

Learn how the Supreme Court clarified a final judgment's dispositive portion to include all tax refund cases, ensuring the court's true intent prevails.