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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Tax Refund or Tax Credit Carry Over: Understanding Irrevocability in Philippine Tax Law
The Supreme Court explains why choosing the carry-over option for excess income tax credits is irrevocable under the National Internal Revenue Code.
PAGCOR's Evolving Tax Status: Navigating Exemptions and Constitutional Limits
The Supreme Court clarifies PAGCOR's tax liability under RA 9337—subject to income tax but exempt from VAT.
Irrevocability of Tax Credit Option: Understanding the Asiaworld Properties Case
The Supreme Court clarifies that choosing to carry over excess income tax credits bars refund claims for those amounts in later years.
Philippine Taxation of International Air Carriers: Income Tax for Off-Line Operations
Off-line international air carriers selling tickets in the Philippines are subject to 32% income tax, not the 2.5% gross Philippine billings tax.
Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules
SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.
Philippine Airlines and the MCIT: Franchise Tax Exemptions Under PD 1590 Explained
The Supreme Court ruled PAL is exempt from the minimum corporate income tax under its franchise. Learn the reasoning.
Navigating Investment Incentives: The Finality of BOI Decisions and Appellate Procedure
The Supreme Court ruled that a denial of an income tax holiday by the Board of Investments must be appealed to the Court of Appeals, not the Office of the President.
Tax Refund Claims and the Commissioner's Investigative Duty: A Philippine Legal Guide
Learn how Philippine courts handle tax refund claims, the Commissioner's investigative duty, and why substantiating claims with income tax returns is crucial.
TAX Refund Eligibility THE Significance OF Declaring Intent IN Income TAX Returns
Situs of Service Determines Income Tax Liability for Nonresident Aliens in the Philippines
Philippine Supreme Court rules that for nonresident aliens, income tax depends on where services are actually rendered, not where the payor resides.
Restarting the Clock: Minimum Corporate Income Tax and the Revival of Thrift Banks
When a closed bank reopens as a thrift bank, when does its MCIT grace period begin? The Supreme Court settles the rule.
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 Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
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.
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.
When Courts Decide Rate Cases: Income Tax and Property Valuation in Public Utility Regulation
The Supreme Court ruled on how income tax and property valuation methods affect electricity rate determinations by the Energy Regulatory Board.