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 Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification in the Philippines
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or tax uniformity.
Excise Tax on Petroleum: Who Bears the Burden When International Carriers Are Involved
The Supreme Court rules oil companies cannot claim refunds for excise taxes on petroleum sold to international carriers—the exemption belongs to the buyers, not sellers.
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.
Irrevocable Choice: Tax Credit Carry-Over and Refund Rules in the Philippines
Philippine Supreme Court clarifies that choosing to carry over excess tax credit bars refund claims, but the credit can be used indefinitely.
VAT Refund Denials Proving Direct Attribution AND NON Application OF Input Taxes
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.
Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers
Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.
VAT Refund Claims: Authority to Print and Zero-Rated Invoice Requirements
Philippine Supreme Court clarifies when failure to print "zero-rated" or present Authority to Print defeats VAT refund claims.
Irrevocable Choice: Understanding Tax Credit Carry-Over in the Philippines
Philippine Supreme Court explains why choosing tax credit carry-over over refund is irrevocable under the 1997 National Internal Revenue Code.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification
Supreme Court upholds VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.
VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079
The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.
Invoicing Requirements Strict Compliance for VAT Refund Claims in the Philippines
Philippine Supreme Court denies VAT refund for failure to comply with invoicing requirements under the NIRC and applicable regulations.
VAT Refund Denials Strict Compliance With Invoicing Rules Upheld
Philippine Supreme Court ruling on VAT refund claims, emphasizing strict compliance with invoicing and substantiation requirements.
The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims
Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.
Tax Refunds vs. Tax Liabilities: Understanding Set-Offs in Philippine Tax Law
The Supreme Court explains when a tax refund claim can be denied due to an underpayment—and why set-off rules apply differently in tax cases.
Withholding Agents and Tax Refunds: Balancing Rights and Responsibilities in Philippine Tax Law
When can a withholding agent claim a tax refund? The Supreme Court clarifies the rights and duties of withholding agents in refund claims.
Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated
Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.
Void Sale of City-Owned Market Stall: Refund of Price Under Article 1412
When a sale is void because the seller lacked authority to sell city property, the buyer may still recover the price paid under Article 1412.
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.
Documentary Stamp Tax on Stock Subscriptions: Lessons from JAKA Investments
The Supreme Court clarifies when documentary stamp tax attaches to stock subscriptions and why refund claims fail without clear proof.
VAT Refund Apportionment When Exempt Sales Affect Tax Credit Claims
Philippine Supreme Court clarifies when VAT refunds on capital goods must be apportioned if a taxpayer also has exempt sales.
Reinstatement Pending Appeal: When a Reversed Labor Arbiter Ruling Still Means No Refund
Philippine Supreme Court ruling on reinstatement pending appeal, payroll reinstatement, and when reversed labor arbiter decisions require no salary refund.
Tax Refund Requisites: Proving Income Inclusion in Tax Returns
The Supreme Court clarifies the strict requisites for tax refund claims, emphasizing the taxpayer's burden to prove income was declared in the return.
Supreme Court Upholds VAT Refund Law for Foreign Tourists: A Win for Philippine Tourism
The Supreme Court upheld RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.