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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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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.