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 1–4 of 4 articles for “tax credit”

Sort:Newest Oldest

Aug 18, 2024 vat refund input tax tax law supreme court bir cta

VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement

The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.

May 12, 2024 tax law tax credit irrevocability rule corporate taxation nirc

Irrevocability of Tax Credit Options: A Guide for Philippine Corporations

Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.

Jul 26, 2011 administrative law ombudsman resignation public officials jurisdiction ra 6770

Resignation and Administrative Cases in the Philippines: What Andutan Teaches Us

Can a resigned public official still face administrative cases? The Supreme Court's Andutan ruling clarifies the limits of Ombudsman jurisdiction.

Jul 13, 2006 tax law bir rulings non-retroactivity vat taxpayer rights

Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection

Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.