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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VAT Refund for Exporters in the Philippines: How Zero-Rated Sales Work
Learn how VAT refunds work for exporters in the Philippines, which sales qualify as zero-rated, and how the BIR processes refund claims.
Online Consumer Protection in the Philippines: Rules Under the Internet Transactions Act
Online consumer protection in the Philippines is governed by the Internet Transactions Act of 2023 and the Consumer Act, covering refunds, liability, and complaints.
When Can COA Demand a Refund of Disallowed Government Employee Benefits?
Learn when the COA can demand refunds of disallowed government benefits and when employees may be excused from returning them.
Renewable Energy VAT Refunds: What Hedcor v. CIR Means for Philippine Developers
The Supreme Court clarifies when renewable energy developers can claim VAT refunds under of the NIRC versus seeking reimbursement from suppliers.
Proving Income Declaration for Creditable Withholding Tax Refunds in the Philippines
The Supreme Court clarifies how taxpayers can prove income declaration for creditable withholding tax refund claims, easing documentary requirements.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
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.
VAT Refund Claims: Establishing Zero-Rated Sales as a Prerequisite
The Supreme Court clarifies that unutilized input VAT refunds under Section 112(A) require proof of zero-rated sales in the same taxable period.
Separation Pay Calculations in Government Agencies: Insights from a Recent Supreme Court Ruling
The Supreme Court clarifies when rounding off length of service for separation pay is illegal in government agencies, and who is liable for refunds.
Understanding VAT Refund Amortization for Zero-Rated Sales in the Philippines
Learn how the Supreme Court ruled that input VAT on capital goods over P1M must be amortized even for zero-rated sales refunds.
Consumer Refunds for Defective Products in the Philippines: What the Law Says
Learn when you can demand a refund or replacement for defective products under the Consumer Act and the Mazda v. Caruncho ruling.
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.
Local Tax Refund Requisites and Procedures for Contesting Assessments
Learn the requisites for local tax refunds and the proper procedure for contesting local tax assessments in the Philippines.
Understanding the Limits of Government Financial Subsidies: Insights from the Supreme Court
The Supreme Court clarifies when government financial subsidies are lawful and when they become ultra vires acts requiring refunds.
Unlocking Tax Refunds: How the Supreme Court's Ruling on VAT Compliance Impacts Businesses in the Philippines
A guide to the Supreme Court's ruling on VAT refund claims, tax compliance, and what it means for Philippine businesses.
Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
The High Cost of Good Intentions When Government Employee Incentives Violate the Law
When a state university granted bonuses without legal basis, the Supreme Court ordered full refunds. Learn the rules on government incentives.
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.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
Protecting Installment Buyers: Refund Rights When Promised Amenities Fail
Buyers who paid at least two years of installments can claim refunds when developers fail to deliver promised amenities like golf courses.
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.
When a Forged Sale Is Void: Reimbursement, Accession, and Heirs' Liability
The Supreme Court clarifies what happens when a forged deed of sale is voided, including heirs' liability, refunds, and the rules on buildings built in bad faith.
VAT Refunds for Ecozone Enterprises: The Cross Border Doctrine Explained
Supreme Court clarifies when ecozone enterprises can claim VAT refunds and how the Cross Border Doctrine affects input tax claims.
Salary Standardization vs Local Autonomy: Resolving Compensation Disputes in Water Districts
The Supreme Court clarifies that water districts must follow the Salary Standardization Law when fixing general manager pay, but good faith may excuse refunds.