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.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.
Jurisdictional Challenges in Philippine Courts: Why Timing and Precision Matter in Tax Refund Claims
Philippine Supreme Court ruling on tax refund computation under RA 1435, explaining why strict interpretation and timing determine success in tax claims.