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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VAT Refund Claims: Equitable Estoppel and Strict Interpretation of Tax Laws
Supreme Court ruling on VAT refund claims, transitional input tax credits, and the strict interpretation of tax laws in Fort Bonifacio Development Corporation v. CIR.
Tax Refund vs Tax Credit: Execution Requirements in Local Tax Disputes
Philippine Supreme Court clarifies when a writ of execution is needed for tax refunds or tax credits in local tax disputes.
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.
Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case
The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.
Misdirected Appeals: Why Filing in the Wrong Court Can Cost You Your Case
Learn how filing an appeal in the wrong court can doom your case, based on a Philippine Supreme Court ruling on tax credits.
Corporate Authority and Tax Credits: Clarifying the Scope for Senior Citizen Discounts
Supreme Court clarifies corporate officer authority in signing pleadings and affirms tax credit entitlement for senior citizen discounts despite net loss.
Senior Citizen Discounts Understanding TAX Credits FOR Businesses IN THE Philippines
Senior Citizen Discounts as Tax Credits: Ensuring Equitable Compensation for Private Establishments
The Supreme Court clarifies that the 20% senior citizen discount is a tax credit, not a mere deduction, ensuring fair treatment for private establishments.
Maximize Tax Credits: Sales Tax on Packaging Materials vs. Miller's Tax in the Philippines
Learn when sales tax on packaging materials can be credited against miller's tax, based on a key Philippine Supreme Court ruling.