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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Withholding Tax on Compensation in the Philippines: How It Works
Learn how withholding tax on compensation in the Philippines works, who deducts it, and what employees should know about income tax.
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.
Withholding Tax on Compensation: Effective Rates and Penalties Explained
Learn how the Supreme Court ruled on using effective tax rates for withholding tax on compensation and the proper imposition of penalties.
Philippine Taxation: Source of Income for Satellite Communication Services
Supreme Court rules satellite air time fees paid to non-resident foreign corporation are Philippine-sourced income subject to final withholding tax.
Condominium Dues and VAT: Supreme Court Clarifies Taxability of Association Fees
The Supreme Court confirms that condominium association dues are not subject to VAT, income tax, or withholding tax.
Tax Amnesty Limits: Withholding Tax Liabilities and Corporate Officer Liability
The Supreme Court clarifies that tax amnesty under RA 9480 does not cover withholding tax liabilities, and corporate officers may still face prosecution.
Construction Dispute Arbitration in the Philippines: Lessons from a Landmark Supreme Court Ruling
The Supreme Court clarifies judicial review limits for CIAC construction arbitration awards and the proper application of creditable withholding tax.
Navigating Creditable Withholding Tax Disputes in Construction Contracts: Insights from a Landmark Supreme Cou
A Supreme Court ruling clarifies when withholding agents may deduct creditable withholding tax and the limits of judicial review of CIAC arbitral awards.
DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling
The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.
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.
Withholding Tax Obligations: When Final Withholding Tax Becomes Due
Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.
The 20-Lender Rule and Deposit Substitutes in Philippine Bonds Explained
The Supreme Court clarifies the 20-lender rule for deposit substitutes and the 20% final withholding tax on government bonds.
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.
Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law
Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.
Clarifying Deposit Substitutes: The 20-Lender Rule and Tax Implications in Bond Transactions
The Supreme Court clarifies when treasury bonds qualify as deposit substitutes subject to 20% final withholding tax, and the limits of BIR ruling retroactivity.
Tax Assessment Limits and Due Process in Withholding Tax Cases
Learn how the Supreme Court ruled on prescription periods and due process requirements in tax assessments, using the Samar-I Electric Cooperative case.
Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Substantiate Tax Refund Claims with Withholding Tax Certificates: Key Lessons from CIR v. TeaM Philippines
Philippine Supreme Court ruling on the substantiation requirements for tax refund claims, focusing on the evidentiary value of creditable withholding tax certificates.
Directors' Bonuses and Withholding Tax: Clarifying Employee Status in Philippine Tax Law
Philippine Supreme Court ruling on directors' bonuses, withholding tax on compensation, and the definition of received a Letter of Authority in 1998 to examine its books for taxable year 1997. Followi
Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit
The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Refund of Creditable Withholding Taxes: Proving Entitlement and Accurate Income Declaration
Philippine Supreme Court ruling on claiming tax refunds for creditable withholding taxes and the importance of accurate income declaration.
Gross Receipts TAX Final Withholding TAX Inclusion IN Bank Income 2
Tax Refund Claims: Strict Compliance With Documentary Requirements for Creditable Withholding Taxes
Philippine Supreme Court ruling on strict documentary requirements for tax refund claims involving creditable withholding taxes, citing Banco Filipino case.