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 Timeliness: The 120-Day Rule, BIR Ruling DA-489-03, and Strict Proof Requirements
Learn how the Supreme Court applied the San Roque doctrine to a prematurely filed VAT refund claim and the strict rules on zero-rated sales and invoicing.
VAT Refund Claims: The 120-Day Rule, Equitable Estoppel, and the San Roque Window
The Supreme Court clarifies when a premature VAT refund claim may still prosper under the San Roque doctrine and equitable estoppel.
Equitable Estoppel and Tax Refund Claims: Understanding the San Roque Exception
The Supreme Court clarifies when taxpayers may file judicial VAT refund claims without waiting 120 days, citing equitable estoppel.
Untimely VAT Refund Claims: Strict Prescriptive Periods and the San Roque Exception
Learn how the Supreme Court applied the San Roque doctrine on the 120-day waiting period for VAT refund claims in Procter & Gamble.
VAT Refund Deadlines: San Roque Doctrine on the 120-Day Rule and Judicial Claims
The Supreme Court's San Roque ruling clarifies the mandatory 120-day period for VAT refund claims and its exceptions.
Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies
Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.