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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Tax Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability
The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.
Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority
Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.
Tax Amnesty and Criminal Immunity: What Pending DOJ Cases Mean Under RA 9480
The Supreme Court clarifies that tax amnesty under RA 9480 covers taxpayers with pending DOJ complaints, not just court cases.
Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments
Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.
Tax Amnesty Administrative Rules Cannot Override Statutory Law
Supreme Court ruling on ING Bank v. CIR: BIR revenue circulars cannot override the Tax Amnesty Act of 2007.
TAX Amnesty Availment Rights Despite Pending Court Rulings IN Favor OF THE BIR
Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities
Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.
Tax Amnesty Under RA 9480: Can It Cover Prior Tax Assessments?
The Supreme Court ruled that a taxpayer may avail of the 2007 tax amnesty under RA 9480 even with a pending assessment, settling the scope of the program.
Tax Amnesty and the Mandatory Recording of Investigations: CIR v. Ariete
The Supreme Court ruled that BIR's failure to record an investigation in the Official Registry Book allows taxpayers to avail of tax amnesty benefits.
Tax Amnesty vs Documentary Stamp Tax: When Can a Bank Claim Immunity
Supreme Court rules on DST liability for special savings accounts and whether tax amnesty covers deficiency assessments.