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 1–4 of 4 articles for “tax-refund”

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Oct 22, 2014 tax-refund vat court-of-tax-appeals jurisdictional-periods bir-ruling administrative-law

Strict Deadlines in VAT Refund Claims: The 120+30 Day Rule and Its Exceptions

Philippine Supreme Court clarifies the mandatory 120+30 day periods for VAT refund claims, and the BIR ruling that temporarily allowed premature judicial appeals.

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.

Feb 8, 2010 vat tax-refund invoicing-requirements zero-rated-sales bir tax-law

VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices

Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.

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.