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 1–2 of 2 articles for “tax settlement”

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Jul 28, 2020 tax compromise bureau of internal revenue national internal revenue code court of tax appeals deficiency tax tax settlement

Understanding Tax Compromise Agreements: Validity and Implications for Taxpayers

The Supreme Court affirms the validity of tax compromise agreements under the NIRC, protecting good-faith settlements with the BIR.

Aug 22, 2006 tax law set-off tax refund documentary stamp tax compromise agreement bir

Tax Refund vs Deficiency: The Rules on Set-Off in Philippine Tax Law

Philippine Supreme Court clarifies when tax refunds can be set off against tax deficiencies, and the limits of compromise agreements in tax settlements.