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 1–3 of 3 articles for “sales invoices”

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Aug 3, 2010 value-added tax vat refund tax credit zero-rated sales bir taxation

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

Feb 8, 2010 vat tax-refund invoicing-requirements zero-rated-sales bir tax-law

VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices

Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.

May 28, 2007 sales invoices civil procedure contractual obligations evidence due process collection case

Upholding Contractual Obligations: Enforceability of Sales Invoices Despite Claims of Discrepancies

Supreme Court affirms that signed sales invoices are binding evidence of delivery and payment obligations, even when a buyer later claims short deliveries.