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.
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.
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.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
Understanding Retroactive Application of Regulatory Resolutions Impact on Electric Cooperatives in the Philipp
This article explains the Supreme Court's ruling on the 120-day period for VAT refund claims and how BIR Ruling No. DA-489-03 affects electric cooperatives and taxpayers.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
Piercing the Corporate Veil: Individual Liability for Corporate Fraud
When can directors be personally liable for corporate fraud? The Supreme Court clarifies the rules on piercing the corporate veil.
Strict Compliance: The Mandatory Nature of VAT Refund Periods Under the NIRC
The Supreme Court rules that the 120+30 day periods for VAT refund claims are mandatory and jurisdictional, dismissing a belated judicial claim.
Unlocking VAT Refunds: The Transitional Input Tax Credit Principle in Philippine Law
Philippine Supreme Court clarifies that prior tax payment is not required to claim the 8% transitional input tax credit under the NIRC.
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.
Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
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.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
Meralco Billing Dispute: Tax Credit Assignments and Tampered Meter Claims
Supreme Court ruling on Meralco's interest charges on tax credit assignments and differential billing for alleged meter tampering.