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 1–10 of 10 articles for “tax code”

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Feb 9, 2025 tax law bir assessment waivers prescription cir v. telstar

Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar

Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.

Mar 7, 2022 tax law vat refund court of tax appeals bir ruling tax code jurisprudence

VAT Refund Timelines: The 120+30 Day Rule and Its Window Period Exception

Philippine Supreme Court clarifies VAT refund filing deadlines, the mandatory 120+30 day rule, and the window period exception under BIR Ruling DA-489-03.

Feb 25, 2020 tax law capital gains tax share swap nirc supreme court corporate restructuring

Tax-Free Share Swaps in the Philippines: The Co Ruling and CGT Exemptions

The Supreme Court's Co ruling clarifies when share swaps are tax-free under (C)(2) of the NIRC, saving businesses millions.

Feb 3, 2020 property law real property tax jurisdiction injunction interpleader local government

Understanding Jurisdiction in Injunction Cases: A Guide for Property Owners and Legal Practitioners

Learn how the Supreme Court resolved a tax dispute between two LGUs, and what it means for property owners facing competing tax claims.

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.

Jan 22, 2007 vat zero-rating tax refund bir commercial-law tax-code

Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement

Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.

Feb 26, 2006 sandiganbayan motion for reconsideration finality of judgment procedural due process rules of court

Motion for Reconsideration Before Sandiganbayan: No Hearing Required for Finality

A Sandiganbayan decision is not final until it properly resolves a motion for reconsideration—even if the motion was not set for hearing.

Dec 9, 2005 tax law bureau of internal revenue tax assessment delegation of authority court of tax appeals

Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final

Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.

Oct 12, 1999 withholding tax corporate law tax law bir supreme court

When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA

Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.

Dec 7, 1998 labor-law wage-distortion collective-bargaining illegal-dismissal retirement philippines

Wage Distortion In The Philippines Understanding Collective Bargaining And Legal Remedies

Philippine Supreme Court clarifies wage distortion, collective bargaining rights, and legal remedies for employees facing demotion or illegal dismissal.