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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Understanding the Limits of Government Financial Subsidies: Insights from the Supreme Court
The Supreme Court clarifies when government financial subsidies are lawful and when they become ultra vires acts requiring refunds.
Unlocking Tax Refunds: How the Supreme Court's Ruling on VAT Compliance Impacts Businesses in the Philippines
A guide to the Supreme Court's ruling on VAT refund claims, tax compliance, and what it means for Philippine businesses.
Navigating Accountability in Government Procurement: Lessons from a Landmark Philippine Supreme Court Ruling
A Supreme Court ruling on CNA incentives clarifies when government employees must refund disallowed funds and how special funds may be spent.
Incentive Payments in Government Agencies: Lessons from the TransCo EME Case
The Supreme Court clarifies when extraordinary and miscellaneous expenses (EME) in GOCCs are valid, and who must refund disallowed amounts.
Limits of Compensation Authority in Government Corporations: Insights from SSS v. COA
The Supreme Court clarifies when GOCCs may grant employee benefits without presidential approval, and when officers may be excused from refunding disallowed amounts.
Limits of University Board Powers: Disallowed Benefits and Good Faith
Supreme Court clarifies when university boards exceed their powers in granting benefits, and when good faith excuses refund liability.
Proving Zero-Rated Sales: Key Lessons from Deutsche Knowledge Services VAT Refund Case
Philippine Supreme Court clarifies proof needed for VAT refunds on zero-rated sales to foreign clients, citing Deutsche Knowledge Services case.
Unlocking the Timeline for VAT Refund Claims: A Guide to Navigating Tax Refund Procedures in the Philippines
Learn how the Supreme Court clarified the 120-day and 30-day periods for VAT refund claims, and what documents prove zero-rated sales.
Reinstated Government Employees Crediting Prior Service Upon Refund OF Retirement Benefits
Learn how the Supreme Court ruled that separation pay due to redundancy remains tax-exempt even if computed under a retirement plan formula.
The High Cost of Good Intentions When Government Employee Incentives Violate the Law
When a state university granted bonuses without legal basis, the Supreme Court ordered full refunds. Learn the rules on government incentives.
Forest Charges and Tax Refunds: Jurisdiction and Prescription in Philippine Tax Law
A 2019 Supreme Court ruling clarifies that forest charges are internal revenue taxes, so refund claims must go to the CIR within two years.
Tax Refund Claims: Filing on Time Beats Waiting for BIR Action
Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.
Tax Refund Claims: Timely Filing and the Commissioner's Inaction
The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.
Contractual Obligations Prevail: MIAA Must Refund Overpaid Rentals Despite Prescription Claims
Supreme Court rules MIAA must refund full overpaid rentals to lessee, rejecting prescription defense based on contract, not quasi-contract.
Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory
The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.
Good Faith in Government Procurement: Protecting Public Officials From Personal Liability
Learn when good faith shields public officials from refunding disallowed benefits, and when it does not, under Philippine law.
VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code
Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.
Bidding Rights No Cause of Action for Disappointed Bidders Under Philippine Law
A contractor overpaid by the government must refund the excess, even if the contract was void for lack of appropriation.
Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says
A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.
VAT Refund Claims Navigating THE Timelines FOR Zero Rated Sales Under Philippine LAW
VAT Refund for Tourists Upheld: Supreme Court Rules on Equal Protection in Taxation
The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, ruling it does not violate equal protection.
VAT Refund Claims: Proving Zero-Rated Sales of Services with Official Receipts
Philippine Supreme Court clarifies that VAT official receipts are indispensable to substantiate zero-rated sales of services in refund claims.
Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila
Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.