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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Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit
The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.
Cooperative Members' Deposit Interest Exempt from Final Withholding Tax: DCCCO v. CIR
The Supreme Court ruled that cooperatives need not withhold 20% final tax on members' deposit interest, citing social justice.
Refund of Creditable Withholding Taxes: Proving Entitlement and Accurate Income Declaration
Philippine Supreme Court ruling on claiming tax refunds for creditable withholding taxes and the importance of accurate income declaration.
Gross Receipts TAX Final Withholding TAX Inclusion IN Bank Income 2
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.
Tax Exemptions for Philippine Airlines: Understanding the "In Lieu of All Other Taxes" Provision
The Supreme Court ruled that PAL's franchise tax option exempts it from all other taxes, including the 20% final withholding tax on bank deposits.
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.
Gross Receipts Tax: Final Withholding Tax Included in Bank's Tax Base
Supreme Court rules 20% final withholding tax on bank passive income forms part of gross receipts for computing 5% gross receipts tax.
Gross Receipts TAX THE Inclusion OF Final Withholding TAX IN Banks Taxable Income
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.
Gross Receipts TAX Inclusion OF Final Withholding TAX IN Bank Income
Gross Receipts Tax: When Withheld Interest Income Still Counts for Banks
Philippine Supreme Court ruling on whether the 20% final withholding tax on banks' passive income forms part of gross receipts for the 5% gross receipts tax.
Gross Receipts Tax on Banks Includes Withheld Interest Income
Supreme Court rules the 20% final withholding tax on interest income forms part of a bank's gross receipts for gross receipts tax purposes.
When Does Withholding Tax Obligation Arise? Filipinas Synthetic Fiber Corp. v. CA
Philippine Supreme Court clarifies when the duty to withhold tax on payments to foreign corporations arises—at accrual or payment.
Decoding Tax Treaties: Philippines Clarifies Most Favored Nation Clause in Royalty Taxation
The Supreme Court explains when the most favored nation clause in tax treaties applies to royalty withholding tax rates.