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 1–8 of 8 articles for “petroleum products”

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Jul 14, 2021 probable cause customs law preliminary investigation criminal procedure tarif and customs code

Understanding Probable Cause: Judicial vs Executive Determinations in Customs Violations

The Supreme Court clarifies the difference between executive and judicial probable cause in customs cases, and when courts may overturn prosecutors' findings.

Oct 4, 2020 prescription oral contracts civil code collection of sum of money supreme court

Prescription Period for Oral Contracts: What Creditors and Debtors Must Know

The Supreme Court clarifies the six-year prescription period for oral contracts and why timely action is critical for creditors and debtors.

Jun 23, 2020 corporate law piercing the corporate veil corporate liability contract law philippines supreme court

Understanding Corporate Liability and Piercing the Corporate Veil in the Philippines

A Philippine Supreme Court case explains when corporate officers can be held personally liable and when courts pierce the corporate veil.

Nov 29, 2016 taxation freeport zones executive power revenue regulations constitutional law vat

Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation

The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.

Oct 1, 2014 tax exemption peza excise tax tax refund bureau of internal revenue philippine law

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.

Apr 16, 2008 local taxation petroleum products local government code business tax petron section 133(h)

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.

Sep 1, 2004 tax exemption export processing zones customs duties pd 66 peza tax refund

Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection

Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.

Apr 21, 1999 tax refund mining republic act 1435 specific tax philex mining cir

Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits

Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.