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-credit”

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Apr 7, 2014 tax-refund tax-credit local-government-taxation writ-of-execution revenue-disputes supreme-court

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.

Jun 26, 2006 tax-credit senior-citizens-act ra-7432 tax-refund property-law tax-code

Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due

Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.

Dec 18, 2001 administrative-law tax-credits board-of-investments investment-incentives publication-requirement philippine-law

Invalidation of BOI Manual of Operations Incentives for Registered Enterprises

Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.