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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Substantiation of Tax Deductions: Proper Documentation Under Philippine Tax Law
Philippine law requires proper documentation for tax deductions, including PWD discounts. Learn the rules and substantiation requirements.
VAT Refund Claims Substantiation AND Timeliness IN Zero Rated Sales
Substantiate Tax Refund Claims with Withholding Tax Certificates: Key Lessons from CIR v. TeaM Philippines
Philippine Supreme Court ruling on the substantiation requirements for tax refund claims, focusing on the evidentiary value of creditable withholding tax certificates.
VAT Refund Denials Strict Compliance With Invoicing Rules Upheld
Philippine Supreme Court ruling on VAT refund claims, emphasizing strict compliance with invoicing and substantiation requirements.
Union Fund Mismanagement: Substantiation Required for Special Assessments
Philippine Supreme Court ruling on union officers' liability for unsubstantiated special assessments and litigation expenses.
Breach of Trust in Employment: Substantiation Required for Valid Termination
Philippine Supreme Court clarifies that employers must prove breach of trust with substantial evidence before terminating employees for loss of confidence.
Immorality and Judicial Conduct: Substantiation of Charges in Administrative Cases
A Supreme Court ruling on when judges face administrative liability, the need for substantial evidence, and the duty to avoid impropriety.