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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Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law
The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
VAT Refund Claims: Establishing Zero-Rated Sales as a Prerequisite
The Supreme Court clarifies that unutilized input VAT refunds under Section 112(A) require proof of zero-rated sales in the same taxable period.
Understanding VAT Refund Amortization for Zero-Rated Sales in the Philippines
Learn how the Supreme Court ruled that input VAT on capital goods over P1M must be amortized even for zero-rated sales refunds.
Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
Unlocking the Timeline for VAT Refund Claims: A Guide to Navigating Tax Refund Procedures in the Philippines
Learn how the Supreme Court clarified the 120-day and 30-day periods for VAT refund claims, and what documents prove zero-rated sales.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Untangling VAT Refund Claims Navigating Deadlines for Zero-Rated Sales
Learn how the Supreme Court clarified the mandatory deadlines for VAT refund claims on zero-rated sales, and why missing them is fatal.
VAT Refund Timeliness: The 120-Day Rule, BIR Ruling DA-489-03, and Strict Proof Requirements
Learn how the Supreme Court applied the San Roque doctrine to a prematurely filed VAT refund claim and the strict rules on zero-rated sales and invoicing.
VAT Refund Claims: Strict Compliance with Invoicing Requirements Required
Philippine Supreme Court rules strict compliance with VAT invoicing requirements is mandatory for input VAT refund claims on zero-rated sales.
Zero-Rated Sales: Strict Invoicing Requirements for VAT Refund Claims in the Philippines
Philippine Supreme Court ruling: failure to comply with invoicing requirements is fatal to VAT refund claims. Learn the strict rules.
VAT Compliance Strict Invoicing Requirements FOR Tax Credit Claims IN THE Philippines
Philippine Supreme Court ruling on strict VAT invoicing requirements for zero-rated sales tax credit claims.
Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies
Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.
VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case
A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.