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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VAT Exemption for Steam Supply: Protecting Taxpayers From Erroneous Payments
The Supreme Court ruled that geothermal steam sold to NPC is VAT-exempt, entitling the supplier to a full refund of erroneously paid taxes.
TAX Refunds FOR Mining Firms R A 1435 VS Later TAX Code Amendments
Unjust Enrichment and Contractual Obligations: Lessons from Limaco v. Shonan Gakuen
Philippine Supreme Court ruling on void land sales, down payment refunds, and unjust enrichment in Limaco v. Shonan Gakuen.
Tax Refunds and Fairness: Upholding Taxpayer Rights in the Philippines
The Supreme Court reminds the BIR and tax courts that technicalities should not defeat a taxpayer's valid claim for refund.
Tax Refunds Timing and Proof of Entitlement Under Philippine Law
Learn how Philippine courts decide tax refund claims, focusing on prescriptive periods, documentary evidence, and the burden of proving entitlement.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.
VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate
The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.
Attorney Suspended for Neglect of Duty and Misrepresentation to Client
A lawyer who failed to file a petition for review and misled his client about the case's status was suspended for four months and ordered to refund P5,000.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities
Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.
Staple Food Incentive: Allowance or Financial Assistance Under the Salary Standardization Law
Supreme Court clarifies when government-issued staple food incentives count as financial assistance under R.A. 6758, and when refunds are required.
Tax Refund Limitations: The One-Year Rule for Carry-Over of Excess Income Tax Payments
Philippine Supreme Court clarifies that excess income tax payments may only be carried over to the immediately succeeding taxable year under the old NIRC.
Lawyer Suspended for Neglecting Client’s Case and Failing to Return Fees
A lawyer’s duty of diligence begins at retainer. Learn from a case where neglect led to suspension and refund.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Optional Retirement Rights and Labor Tribunals' Limits in Illegal Dismissal Cases
Supreme Court clarifies optional retirement requires explicit employee consent, and labor tribunals lack jurisdiction over tax refund claims.
Meralco Rate Hike Ruling: Consumers Win as Supreme Court Shields Public From Utility's Income Tax
Supreme Court rules Meralco cannot pass income tax to consumers as operating expense, ordering refund of excess rate collections.
Supreme Court Upholds VAT Refund Law for Foreign Tourists
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection and uniform taxation.
Prescription IN TAX Refund Claims Dissolutions Impact ON Filing Deadlines
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Tax Exemptions Are Strictly Construed: The Sea-Land Service Ruling
Philippine tax exemptions are strictly construed. Learn how the Supreme Court denied a US shipping firm's tax refund claim in Sea-Land Service, Inc. v. CIR.
Rescission of Contract to Sell: Your Rights to Refunds and Interest in the Philippines
Philippine Supreme Court ruling on contract to sell rescission clarifies buyer's right to refund of installments and interest payments.
Escalation Clauses in Philippine Real Estate Mortgages: Limits and Borrower Rights
Philippine Supreme Court ruling on mortgage escalation clauses, unilateral interest rate hikes, and borrower rights to refunds.