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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Franchise Royalty Tax in the Philippines: What Franchisees and Franchisors Should Know
Understand how franchise royalty payments are treated for Philippine tax purposes, including VAT on service income and withholding rules.
How Digital Assets Are Taxed in the Philippines: What Investors Must Know
Confused about the digital assets tax in the Philippines? Learn how Philippine tax rules may apply to crypto gains, income, and investment schemes.
Ease of Paying Taxes Act Philippines: What Changed for Taxpayers
The Ease of Paying Taxes Act (RA 11976) changed invoicing, registration, and filing rules for Philippine taxpayers. Here is what changed and what it means for you.
BIR Final Assessment Notice Protest in the Philippines: Step-by-Step
Received a BIR Final Assessment Notice? Learn the protest options and deadlines under Philippine tax rules, and how to dispute a deficiency tax assessment.
When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law
The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.
When a Tax Audit Lacks Authority: The LOA Requirement in Philippine Tax Investigations
Philippine Supreme Court ruling on why BIR revenue officers need a valid Letter of Authority to conduct tax audits, and what happens when reassignments bypass this requirement.
Philippine Taxation: Source of Income for Satellite Communication Services
Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.
Navigating VAT Refund Claims: Due Process in Philippine Tax Courts
Learn how the Supreme Court protects taxpayers' due process rights in VAT refund claims, from the 120-day rule to document submission standards.
Offshore Gaming Taxation: The Supreme Court on Philippine Tax Authority Limits
The Supreme Court upheld the constitutionality of taxing Philippine Offshore Gaming Operators, clarifying the limits of Philippine tax authority over POGOs.
Understanding TAX Assessments THE Importance OF Clear Factual Basis IN Philippine TAX Law
The Supreme Court clarifies that tax assessments must rest on solid factual grounds, not mere assumptions, to be valid and enforceable.
Navigating Tax Assessments: Understanding the Limits of Declaratory Relief in Philippine Tax Law
The Supreme Court clarifies when declaratory relief cannot be used to challenge tax assessments, reinforcing the rule against enjoining tax collection.
Navigating Tax Assessments: The Importance of Timely Appeals in the Philippines
Learn why timing matters in Philippine tax disputes and how missing an appeal deadline can forfeit a taxpayer's right to challenge an assessment.
Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.
Navigating Tax Penalties: Understanding the Supreme Court's Ruling on Late Filing and Surcharges
A clear guide to the Supreme Court's ruling on tax penalties, late filing, and surcharges under Philippine tax law.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
Tax Assumption vs. Tax Exemption: The Mitsubishi Ruling on Government-Promised Tax Relief
The Supreme Court clarifies when a government's promise to assume taxes binds the state—and when it doesn't—in this landmark Philippine tax case.
Tax Evasion and Prescription: The Statute of Limitations in Philippine Tax Law
The Supreme Court clarifies when the three-year prescriptive period for tax assessment applies, and why fraud must be proven to trigger the ten-year rule.
Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
Dividends vs Capital Gains: Taxing Share Redemptions Under the RP-US Treaty
Supreme Court rules on whether share redemption proceeds are dividends or capital gains under Philippine tax law and the RP-US Tax Treaty.
Strict 120+30 Day Rule for VAT Refund Claims in the Philippines
Learn the mandatory 120+30 day periods for VAT refund claims and why late judicial appeals are fatal under Philippine tax law.
VAT Refund Claims: Strict Deadlines and Invoice Requirements Under Philippine Tax Law
Learn how the Supreme Court's ruling in CIR v. Silicon Philippines clarifies the mandatory 120+30 day prescriptive periods for VAT refund claims and invoice requirements.
Directors' Bonuses and Withholding Tax: Clarifying Employee Status in Philippine Tax Law
Philippine Supreme Court ruling on directors' bonuses, withholding tax on compensation, and the definition of received a Letter of Authority in 1998 to examine its books for taxable year 1997. Followi