From the library
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.
Have your own question? Ask ASG Legal AI now.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Jun 20, 2016documentary stamp taxtax refundprescriptioncourt of tax appealsbirphilippine bank of communications
Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR
When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.