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 1–3 of 3 articles for “tax refund”

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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.

Apr 16, 2024 vat zero-rating international air transport tax refund manila peninsula bir

VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling

The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.

Nov 16, 1999 civil procedure judicial admissions palpable mistake stipulation of facts tax litigation rules of court

Palpable Mistakes in Stipulations: Correcting Factual Errors in Philippine Courts

Philippine courts may correct factual errors in stipulations when made through palpable mistake, as shown in Atlas Consolidated Mining v. CIR.