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 1–4 of 4 articles for “revenue regulations”

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Apr 16, 2024 vat zero-rating international air transport tax refund manila peninsula bir

VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling

The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.

Apr 17, 2017 excise tax sin tax law cigarettes revenue regulations administrative law bir

Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules

The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.

Nov 24, 2014 donor's tax fair market value share sale bir ruling tax law supreme court

Donor's Tax on Share Sales: Fair Market Value and Donative Intent

Supreme Court rules on donor's tax for share sales below book value, fair market value determination, and CTA jurisdiction.

Jun 12, 2008 senior citizens tax credit ra 7432 ra 9257 tax deduction bir

Senior Citizen Discounts: Tax Credit vs. Deduction Under RA 7432

The Supreme Court clarifies that under RA 7432, the 20% senior citizen discount is a tax credit, not a mere deduction from gross income.