Legal Insights

Excise Tax Refunds: Proving Authority to Operate and the Proper Claimant

A foreign airline's failed excise tax refund claim shows why evidence rules matter and why only statutory taxpayers may seek refunds.

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.

VAT Refund Eligibility Excess Creditable VAT Withheld MAY BE Refunded AS Erroneously Collected TAX

VAT Refund Denied for Failure to Print "Zero-Rated" on Invoices

Philippine Supreme Court rules that failure to print "zero-rated" on sales invoices bars VAT refund claims, even for exporters.

Rescission and Refund Rights in Real Estate Sales: What PD 957 Buyers Should Know

Learn how PD 957 protects condominium buyers with refund rights, and which court hears criminal cases for violations.

VAT Refund on Capital Goods: Strict Rules on Depreciable Assets

Philippine Supreme Court clarifies strict requirements for VAT refund claims on capital goods, emphasizing proper accounting treatment as depreciable assets.

Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies

Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.

VAT Refund Eligibility Zero Rated Sales and the San Roque Power Case

A look at the San Roque Power case, clarifying VAT refund eligibility for zero-rated sales under Philippine tax law.

Delayed Delivery and Rescission Rights in Pre-Selling Condominium Contracts

The Supreme Court held that a developer's failure to deliver a pre-selling condominium unit on time entitles the buyer to a refund of payments with interest.

Good Faith Exception Illegal Salary Increases Need NOT Always BE Refunded

VAT Refund for Foreign Tourists Upheld: Equal Protection and Taxation Rules Explained

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, explaining why the classification does not violate equal protection.

Deposit Refunds Lease Obligations AND Interest Rates Under Philippine LAW

Irrevocable Tax Options: Understanding the Finality of Choosing Between Tax Credit and Refund

Philippine Airlines' Supreme Court win clarifies when tax options become irrevocable and how franchise tax exemptions work.

Brokerage Obligations Accounting FOR Stock Certificates AND Exchange Liabilities

Philippine Supreme Court clarifies stockbroker duties: accounting for missing certificates, PSE's right to sell pledged seats, and client refunds.

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.

Excise Tax Refund: Who Is the Proper Claimant Under Philippine Law

The Supreme Court clarifies that only the statutory taxpayer—the manufacturer—may claim excise tax refunds, even if the burden was shifted to the buyer.

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.

Water District Directors' Per Diems Are Their Only Compensation

The Supreme Court ruled that water district directors may receive only per diems under PD 198, but those who acted in good faith need not refund disallowed benefits.

VAT Refund Claims Strict Deadlines Apply Even If Payment IS Belated

Philippine Supreme Court rules VAT refund claims must be filed within two years from the taxable quarter's close, not from payment date.

Substantial Evidence in Administrative Cases: Upholding Due Process and Fairness

Learn how the Supreme Court upheld HLURB findings in Sta. Lucia Realty v. Uyecio, clarifying substantial evidence, contract cancellation, and refund interest.

TAX Refund Eligibility THE Significance OF Declaring Intent IN Income TAX Returns

VAT Refund for Tourists Upheld: Equal Protection and Tax Classification Explained

The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection or tax uniformity.

Breach OF Contract Sellers Delay Entitles Buyer TO Refund

Burden of Proof in Tax Refund Claims: Taxpayers Must Provide Sufficient Evidence

Philippine Supreme Court ruling on Atlas Consolidated Mining clarifies that taxpayers claiming VAT refunds must present complete documentary evidence.