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.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Tax Refunds for International Carriers: Who Really Owns the Claim?
A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.
Automatic Lease Rescission: When an Accidental Fire Ends a Lease
Explaining Felsan Realty v. Commonwealth of Australia: when a fire is accidental, a lessee may automatically rescind a lease and claim refunds.
VAT Refund Claims: Why Purchase Invoices and Receipts Must Be Submitted
The Supreme Court held that summaries and CPA certifications cannot replace pre-marked purchase invoices and receipts in claims for refund of excess input VAT.
Irrevocability OF TAX Credit Options Understanding Restrictions ON Refunds
How Philippine Courts Compute the Two-Year Tax Refund Period
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
Computing Prescriptive Periods: Calendar Months vs Fixed Days in Tax Refund Claims
The Supreme Court clarifies how to compute the two-year prescriptive period for tax refund claims under the National Internal Revenue Code.
Tax Refund Claims Strict Compliance Prevails Over Liberal Interpretation
The Supreme Court affirms that tax refund claims require strict compliance with the written claim requirement, rejecting liberal interpretation.
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.
HLURB Jurisdiction Limits: When Buyers Must Sue in Regular Courts
Supreme Court clarifies HLURB jurisdiction over refund and contract disputes, requiring subdivision lot allegations for agency jurisdiction.
Government Incentives When Must Employees Repay Disallowed Benefits
Philippine Supreme Court ruling on when government employees must refund disallowed incentive benefits, distinguishing good faith recipients from approving officers.
Setting the Critical Date for Electric Rate Refunds in the Philippines
A Philippine Supreme Court ruling clarifies when a refund claim over utility charges is barred by prescription, and why the date of payment, not discovery, controls.
PAL Tax Refund Case: Interpreting "In Lieu of All Other Taxes" in Franchises
Supreme Court ruling on PAL's franchise tax exemption and refund of final withholding tax on passive income.
Real Property Tax Refund: Illegality of Assessment and the Proper Claim Procedure
A Supreme Court ruling clarifies that an invalid real property tax ordinance entitles taxpayers to refunds, but claims must follow the Local Government Code's procedure.
Missed Deadlines Lost Refunds: The Importance of Timely Filing in Tax Disputes
A Supreme Court ruling underscores that missed deadlines and counsel's negligence can bar tax refund claims, emphasizing the finality of judgments.
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.
Structural Integrity vs Superficial Damage: What Property Buyers Must Know About Warranties
Philippine Supreme Court ruling clarifies when cracks and leaks in a purchased property justify a refund or damages under the law.
VAT Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified
PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Tax Refund Claims: Why Proper Withholding Tax Documentation Is Non-Negotiable
A bank's P755,715 tax refund claim failed for lack of BIR Form 1743.1. Learn the strict documentation rules for withholding tax refunds in the Philippines.
Breach of Overseas Employment Contract: Full Reimbursement and Salaries Due
Philippine Supreme Court affirms that illegally dismissed overseas workers are entitled to full placement fee refund and salaries under RA 8042.
Supreme Court Upholds VAT Refund Law for Foreign Tourists Against Equal Protection Challenge
The Supreme Court upheld the constitutionality of the VAT refund law for non-resident foreign tourists, ruling that the classification rests on substantial distinctions.
VAT Refund Claims: Proving Input Tax Payments With Proper Documentation
Tax refund claims fail without proper evidence. Learn the documentation rules from a Supreme Court case on input VAT refunds.
VAT Refund Eligibility for Ecozone Enterprises: The Cross Border Doctrine Explained
Learn how the Supreme Court ruled on VAT refund eligibility for PEZA-registered enterprises under the Cross Border Doctrine in the Toshiba case.
Jurisdiction vs Exercise of Jurisdiction: Upholding Court Authority Despite Procedural Errors
The Supreme Court clarifies that jurisdiction over labor cases persists despite procedural lapses, and rules on retirement age, CBA benefits, and tax refund claims.