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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Proving Income Declaration for Creditable Withholding Tax Refunds in the Philippines
The Supreme Court clarifies how taxpayers can prove income declaration for creditable withholding tax refund claims, easing documentary requirements.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Navigating Tax Refund Deadlines: The 120-Day Rule and Its Window Period Exception
Learn how the Supreme Court clarified the 120+30 day rule for VAT refund claims and the window period exception under BIR Ruling No. DA-489-03.
Tax Refund Claims: Why Judicial Claims Stand Independently of Administrative Proceedings
The Supreme Court clarifies that a judicial tax refund claim before the CTA is not precluded by defects in the administrative claim filed with the BIR.
Navigating Tax Refund Claims: The Two-Year Rule and Its Implications for Businesses in the Philippines
Philippine Supreme Court clarifies the two-year prescriptive period for tax refund claims, allowing judicial claims even without the BIR's prior ruling.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Local Tax Refund Requisites and Procedures for Contesting Assessments
Learn the requisites for local tax refunds and the proper procedure for contesting local tax assessments in the Philippines.
Unlocking Tax Refunds: How the Supreme Court's Ruling on VAT Compliance Impacts Businesses in the Philippines
A guide to the Supreme Court's ruling on VAT refund claims, tax compliance, and what it means for Philippine businesses.
Unlocking the Timeline for VAT Refund Claims: A Guide to Navigating Tax Refund Procedures in the Philippines
Learn how the Supreme Court clarified the 120-day and 30-day periods for VAT refund claims, and what documents prove zero-rated sales.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
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.
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.
Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory
The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
Tax Refund Claims: When Remittance Proof Isn't Required for Exempt Taxpayers
Philippine Airlines' tax refund case clarifies when proof of remittance is needed and how CTA reviews administrative claims.
Equitable Estoppel and Tax Refund Claims: The Exception to the 120+30-Day Rule
Explains the Supreme Court's ruling in Visayas Geothermal Power Co. v. CIR, applying equitable estoppel to the 120+30-day tax refund rule.
Reckoning the Two-Year Prescriptive Period for DST Refund Claims: PBCom v. CIR
When does the two-year prescriptive period for a documentary stamp tax refund claim begin for metering machine users? The Supreme Court settles the rule.
Tax Refunds and Court Discretion: When Can a Taxpayer Withdraw an Appeal
The Supreme Court clarifies when a Final Decision on Disputed Assessment is void and its effect on tax assessments.
Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds
The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.
Untimely Tax Refund Claims: The Mandatory 120+30 Day Rule
Why filing a VAT refund case before the 120-day period expires can cost a taxpayer everything, even a valid claim.
Excise Tax Refunds on Petroleum Products Sold to Tax-Exempt Entities in the Philippines
The Supreme Court clarifies when oil companies can claim excise tax refunds for fuel sold to tax-exempt entities like Clark Development Corporation.
Local Tax Refund Claims: Timeliness and Jurisdiction Under Section 195 LGC
Strict deadlines and the right court matter in local tax refund claims. China Banking Corp. v. City Treasurer of Manila explains why.
Understanding Documentary Stamp Tax on Trust Agreements: Insights from a Landmark Philippine Case
A Philippine Supreme Court ruling clarifies when documentary stamp tax applies to trust agreements and the evidence needed for tax refund claims.
Tax Refund Claims: Proving Excess Creditable Withholding Tax Without Quarterly ITRs
Supreme Court rules quarterly ITRs of succeeding year are not indispensable in proving excess creditable withholding tax refund claims.