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 Credit Transfers: Protecting Transferees in Good Faith and Upholding Due Process
The Supreme Court shields innocent transferees of tax credit certificates from reassessment, affirming due process in tax collection.
Tax Credit Certificates: Good Faith Transferees Protected Despite Fraudulent Origins
Philippine Supreme Court rules that a good faith transferee of tax credit certificates cannot be reassessed when the original grantee committed fraud.
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.
Tax Credit Certificates: Government's Right to Collect Taxes Remains Despite Alleged Fraud
Supreme Court ruling on tax credit certificates, government's right to collect taxes, and contractor payment disputes in Philippine construction contracts.