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 Procedure in the Philippines: How to Claim from the BIR
A step-by-step guide to the BIR tax refund procedure in the Philippines, including documentary requirements, deadlines, and when to appeal to the CTA.
VAT Zero-Rating for Export Enterprises in the Philippines: Rules and Requirements
Learn how VAT zero-rating works for export enterprises in the Philippines, including the 70% export sales threshold, covered sales, and refund rules.
VAT Refund for Exporters in the Philippines: How Zero-Rated Sales Work
Learn how VAT refunds work for exporters in the Philippines, which sales qualify as zero-rated, and how the BIR processes refund claims.
Online Consumer Protection in the Philippines: Rules Under the Internet Transactions Act
Online consumer protection in the Philippines is governed by the Internet Transactions Act of 2023 and the Consumer Act, covering refunds, liability, and complaints.
Distance Selling Rights in the Philippines: What Online Buyers Can Do
Distance selling rights in the Philippines cover online orders under the Internet Transactions Act and the Consumer Act. Know your refund and replacement options.
Customs Protest and Duty Refund in the Philippines: How to Dispute an Assessment
Learn how to file a customs protest and claim a duty refund in the Philippines under the CMTA, including the 15-day appeal period and where to file.
How to Claim a PAGCOR Performance Cash Deposit Refund: Requirements
File a PAGCOR performance cash deposit refund using EG Form No. 40 (Form No. EGLD-691) and the documentary checklist for your accreditation type.
Finality of Judgments: COA Cannot Reverse Absolved Parties' Liability
The Supreme Court rules that the COA cannot reverse a final decision absolving employee-recipients from refunding disallowed benefits, reinforcing finality principles.
When Can COA Demand a Refund of Disallowed Government Employee Benefits?
Learn when the COA can demand refunds of disallowed government benefits and when employees may be excused from returning them.
When Approving Officers Must Refund Disallowed Amounts: The Net Disallowed Amount Rule
The Supreme Court clarifies that approving officers are liable only for the net disallowed amount, not the full expenditure, when payees are excused.
VAT Refund Timelines: Supreme Court Clarifies the 120-Day Rule in Dohle Shipmanagement
The Supreme Court clarifies when the 120-day VAT refund period starts, giving taxpayers control over the timeline for judicial claims.
Renewable Energy VAT Refunds: What Hedcor v. CIR Means for Philippine Developers
The Supreme Court clarifies when renewable energy developers can claim VAT refunds under of the NIRC versus seeking reimbursement from suppliers.
Proving Income Declaration for Creditable Withholding Tax Refunds in the Philippines
The Supreme Court clarifies how taxpayers can prove income declaration for creditable withholding tax refund claims, easing documentary requirements.
Irrevocability of Tax Credit Options: A Guide for Philippine Corporations
Philippine corporations must choose carefully between refunds and tax credit carry-over—once chosen, the option is irrevocable under the NIRC.
COA Disallowances When ARE Government Officials Personally Liable TO Refund
Supreme Court clarifies when government officials must refund disallowed benefits, distinguishing approving officers from mere recipients.
PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
Tax Assessment vs Tax Refund: Know Your Rights Under the Local Government Code
The Supreme Court clarifies when taxpayers may claim a refund under Section 196 instead of protesting an assessment under Section 195 of the Local Government Code.
Retroactivity of Tax Rulings Clarifying Documentary Stamp Tax on Intercompany Advances
Supreme Court clarifies when tax rulings apply retroactively, affecting documentary stamp tax on intercompany advances and refund claims.
Unlocking VAT Refunds for Zero-Rated Sales: The Attributability Requirement in Philippine Tax Law
The Supreme Court clarifies that input VAT need not be directly and entirely attributable to zero-rated sales for refund claims, easing the path for VAT-registered taxpayers.
Writ of Kalikasan Requires Concrete Evidence, Not Speculation: Water for All Refund Movement Case
The Supreme Court clarifies that a Writ of Kalikasan demands concrete evidence of environmental harm, not mere speculation or unsubstantiated allegations.
VAT Refund Claims: Complete Documents and Zero-Rated Sales Requirements
Philippine Supreme Court clarifies VAT refund rules on complete documents, zero-rated sales proof, and input tax computation for taxpayers.
VAT Refund Claims: The Mandatory 120+30 Day Rule in the Philippines
Philippine Supreme Court affirms that the 120+30 day rule for VAT refund claims is mandatory and jurisdictional. Learn the deadlines and exceptions.
VAT Refund Claims: Establishing Zero-Rated Sales as a Prerequisite
The Supreme Court clarifies that unutilized input VAT refunds under Section 112(A) require proof of zero-rated sales in the same taxable period.
Disallowed Expenses Local Officials Must Refund Illegally Received Funds
Supreme Court rules local officials must refund disallowed EME funds, clarifying good faith does not excuse liability.