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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Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits
Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.
Tax Refund Rates for Miners and Forest Concessionaires Under R.A. 1435
The Supreme Court clarifies that the 25% specific tax refund for miners and forest concessionaires is based on original R.A. 1435 rates, not later amendments.
Earnest Money Matters Understanding Refundability in Philippine Real Estate Deals
When can a seller keep earnest money in a failed property deal? The Supreme Court explains the rules on refunds under Philippine law.
Tax Refunds for Mining Operations in the Philippines: The Atlas Mining Case
Philippine Supreme Court ruling on how mining firms' 25% specific tax refunds on fuel are computed under RA 1435.
Jurisdictional Challenges in Philippine Courts: Why Timing and Precision Matter in Tax Refund Claims
Philippine Supreme Court ruling on tax refund computation under RA 1435, explaining why strict interpretation and timing determine success in tax claims.