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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How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Renewable Energy VAT Refunds: What Hedcor v. CIR Means for Philippine Developers
The Supreme Court clarifies when renewable energy developers can claim VAT refunds under of the NIRC versus seeking reimbursement from suppliers.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
Excise Tax on Alkylate: When Tax Laws Are Interpreted in Favor of Taxpayers
The Supreme Court ruled alkylate is not subject to excise tax under the NIRC, applying strict construction of tax laws in favor of taxpayers.
Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines
The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.
Understanding Tax Compromise Agreements: Validity and Implications for Taxpayers
The Supreme Court affirms the validity of tax compromise agreements under the NIRC, protecting good-faith settlements with the BIR.
Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions
The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.
Tax Exemption for Coal Operators: Interpreting Special Laws and VAT Obligations
The Supreme Court affirms Semirara Mining's VAT exemption under PD 972, clarifying how special laws interact with the NIRC.
Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses
Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.
When a Non-Profit Hospital Still Pays Income Tax: The St. Luke's Ruling
The Supreme Court explains when a charitable hospital's income from paying patients becomes taxable under the NIRC.
Interbank Call Loans and Documentary Stamp Tax: Clarifying Taxable Instruments in the Philippines
Supreme Court clarifies that interbank call loans are not subject to documentary stamp tax under the NIRC.
Mergers and Documentary Stamp Tax: Clarifying Tax Exemptions for Corporate Restructuring
Supreme Court clarifies that real property transfers pursuant to a merger are not subject to documentary stamp tax under the NIRC.
Navigating VAT Refund Deadlines Strict Compliance Under THE Nirc
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
Tax Refund Claims: Two-Year Prescriptive Period and Foreign Government Exemptions
MERALCO's tax refund claim partly denied for prescription; foreign government-owned lender's interest income exempt under NIRC.
VAT Refund Claims: Prescriptive Periods and Jurisdictional Requirements Explained
Learn the strict deadlines for VAT refund claims under Section 112 NIRC, including the 120+30 day rule and its exceptions.
VAT Refund Claims: The Mandatory 120+30 Day Rule and Why Timing Matters
Philippine Supreme Court clarifies that VAT refund claims must strictly follow the mandatory 120+30 day period under the NIRC.
Untimely Tax Refund Claims: The 120+30 Day Rule Is Mandatory and Jurisdictional
The Supreme Court clarifies that VAT refund claims must follow the 120+30 day rule under (D) of the NIRC, with limited exceptions.
Taxation of Non-Profit Hospitals: Balancing Charity and Commerce in the Philippines
The Supreme Court clarifies when non-profit hospitals lose income tax exemption and pay the 10% preferential rate under the NIRC.
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
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.
Retirement Benefits Tax Exemption: Age and Tenure Requirements Explained
Retirement benefits are tax-exempt only if the retiree meets the 10-year service and 50-year age requirements under the NIRC.
Insurance Companies Not Taxable as Lending Investors: CIR v. PHILAM Companies
Supreme Court rules insurance companies are not "lending investors" under the NIRC, clarifying tax obligations for lending activities.