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 1–24 of 49 articles for “refund claims”

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Apr 12, 2023 documentary-stamp-tax tax-law retroactivity intercompany-advances bir-rulings supreme-court

Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances

Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.

Feb 15, 2023 vat refund zero-rated sales input vat tax credit certificate bir

VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements

Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.

Mar 7, 2022 tax law vat refund court of tax appeals bir ruling tax code jurisprudence

VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception

Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.

Mar 7, 2022 vat refund tax credit court of tax appeals window period bir ruling da-489-03 national internal revenue code

VAT Refund Claims: The Window Period Exception to the 120-Day Rule

Learn how the Supreme Court applied the window period exception in VAT refund claims, allowing taxpayers to file judicial claims without waiting for the 120-day period.

Sep 15, 2021 vat refund tax credit bir ruling court of tax appeals electric cooperatives administrative law

Understanding Retroactive Application of Regulatory Resolutions Impact on Electric Cooperatives in the Philipp

This article explains the Supreme Court's ruling on the 120-day period for VAT refund claims and how BIR Ruling No. DA-489-03 affects electric cooperatives and taxpayers.

Jun 13, 2021 homeowners association hlurb appellate jurisdiction property law intra-association dispute

HLURB Decisions in Homeowners’ Association Disputes: Appeal to the CA, Not the OP

A Supreme Court ruling clarifies that HLURB decisions on intra-association disputes must be appealed directly to the Court of Appeals, not the Office of the President.

Feb 15, 2021 tax refund excise tax prescriptive period bureau of customs court of tax appeals administrative law

Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines

Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.

Nov 9, 2020 tax-law initial-public-offering section-127 bir capital-gains-tax

Understanding Tax Implications of Initial Public Offerings: Separate vs Joint Computation

The Supreme Court clarifies how IPO taxes on primary and secondary offerings are computed under the National Internal Revenue Code.

Feb 25, 2020 tax law capital gains tax share swap nirc supreme court corporate restructuring

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.

Jul 10, 2019 tax law forest charges tax refund prescription denr bir

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.

Apr 10, 2019 tax refund tax credit bir court of tax appeals prescription withholding tax

Tax Refund Claims: Filing on Time Beats Waiting for BIR Action

Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.

Apr 10, 2019 tax refund tax credit cir inaction prescriptive period cta jurisdiction withholding tax

Tax Refund Claims: Timely Filing and the Commissioner's Inaction

The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.

Jan 14, 2019 vat refund tax code court of tax appeals input vat tax refund bir

VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code

Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.

Nov 8, 2017 vat refund zero-rated sales tax credit certificate nirc court of tax appeals prescriptive period

Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales

Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.

Sep 6, 2017 maceda law real estate notarization contract cancellation hlurb buyer protection

Faulty Notarization Foils Contract Cancellation: Buyer Entitled to Refund Under Maceda Law

When a developer's notice of cancellation fails notarial requirements, the contract remains valid and the buyer may claim refunds under the Maceda Law.

Aug 30, 2017 vat refund tax credit court of tax appeals jurisdictional deadline bir input vat

VAT Refund Claims: Why the 120-Day Rule Is Jurisdictional and Deadlines Matter

Learn how the Supreme Court's ruling in Aichi Forging clarifies the mandatory 120-day VAT refund waiting period and its impact on taxpayers.

Apr 26, 2017 tax refund value-added tax equitable estoppel bir ruling court of tax appeals national internal revenue code

Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule

Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.

Jun 20, 2016 documentary stamp tax tax refund prescription court of tax appeals bir philippine bank of communications

Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR

When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.

Sep 8, 2015 corporation code asset transfer corporate liabilities section 40 business enterprise transfer civil law

Corporate Asset Transfers: When Does a Buyer Inherit the Seller's Liabilities

Philippine Supreme Court clarifies when a corporation buying all assets of another also inherits its liabilities, under Section 40.

Aug 10, 2015 value-added tax vat refund bureau of internal revenue tax law court of tax appeals prescriptive period

VAT Refund Timelines: Strict Compliance Prevails Over Prior BIR Rulings

Supreme Court clarifies mandatory 120+30 day VAT refund periods; late judicial claims fail despite BIR Ruling No. DA-489-03.

Jun 8, 2015 labor law illegal dismissal optional retirement retirement pay labor code security of tenure

Optional Retirement Requires Employee's Explicit Consent: A Guide to Article 302 of the Labor Code

The Supreme Court clarifies that optional retirement before age 65 requires the employee's explicit, voluntary consent; otherwise, it is illegal dismissal.

Mar 18, 2015 documentary stamp tax trust agreements tax refund withholding tax philippine supreme court bir

Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case

A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.

Nov 19, 2014 vat refund tax credit certificate zero-rated sales official receipts bir court of tax appeals

VAT Refund Claims: Strict Deadlines and Proper Documentation Required

Philippine Supreme Court clarifies VAT refund rules: strict 2-year filing deadlines and the necessity of official receipts for zero-rated services.

Oct 22, 2014 vat refund tax refund equitable estoppel bir ruling court of tax appeals national internal revenue code

Navigating VAT Refund Timelines: How Premature Filing Can Still Succeed Under Equitable Estoppel

Philippine Supreme Court clarifies when premature VAT refund claims may still prosper under equitable estoppel from BIR Ruling No. DA-489-03.