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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell
The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.
Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds
The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.
Excise Tax Refunds on Petroleum Products Sold to Tax-Exempt Entities in the Philippines
The Supreme Court clarifies when oil companies can claim excise tax refunds for fuel sold to tax-exempt entities like Clark Development Corporation.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained
The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.
Surety's Liability Under Performance Bonds: Philippine Charter Insurance v. Petroleum Distributors
When a performance bond covers a building contract, a surety's liability includes liquidated damages. This case explains the rules.
Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers
Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.
Corporate Liability in Illegal Petroleum Trading: Defining the Scope of Responsibility
Supreme Court clarifies who may be held criminally liable for illegal LPG refilling and underfilling under BP 33, as amended.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.
Sequestered Shares and Ownership Disputes: Lessons from Republic v. Arambulo
A Sandiganbayan ruling on sequestered Piedras Petroleum shares reached the Supreme Court, clarifying how ownership is proven when the State sequesters stock.