https://bir-online-tools.com/blog/categories/case-law/Recent content in Case-Law on BIR Online ToolsHugoenBIR Online ToolsFri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-robinsons-convenience-stores-collection-bond/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-robinsons-convenience-stores-collection-bond/A Day in Court look at G.R. No. 259968: why the Supreme Court found no grave abuse of discretion when the Court of Tax Appeals stopped the BIR from collecting P3.58 billion in 2010 deficiency taxes and waived the Section 11 surety bond, after the assessments were cancelled for prescription and the revenue officers’ lack of authority.https://bir-online-tools.com/blog/posts/day-in-court/Fri, 24 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/The Day in Court series covers CTA and Supreme Court tax cases, big and small, with the parties, the holding, and non-biased insights grounded in BIR issuances and prior jurisprudence.https://bir-online-tools.com/blog/posts/day-in-court/tullett-prebon-v-cir-cwt-refund-evidence/Wed, 22 Jul 2026 02:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/tullett-prebon-v-cir-cwt-refund-evidence/A Day in Court look at G.R. No. 257219 (July 15, 2024): why proving that CWT-related income was declared as gross income needs preponderant evidence — not a mandatory invoice-number column in the ledger — and how prior-year excess credits on the ITR are taken at face value under RR No. 2-98.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-mcdonalds-loa-reassignment/Wed, 22 Jul 2026 01:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-mcdonalds-loa-reassignment/A Day in Court look at G.R. No. 242670 (May 10, 2021): why reassigning a BIR revenue officer mid-audit requires a new or amended Letter of Authority, why a referral memorandum is not enough, and how RMO No. 43-90 backs that rule.https://bir-online-tools.com/blog/posts/day-in-court/hedcor-v-cir-re-act-vat-refund-doe-certification/Wed, 22 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/hedcor-v-cir-re-act-vat-refund-doe-certification/A Day in Court look at G.R. No. 250313 (July 22, 2024): why Renewable Energy Act zero-rating of RE purchases is not automatic without DOE certification, and why Hedcor’s Q3 2012 Section 112(A) refund claim was remanded for amount determination.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-unioil-pan-due-process/Tue, 21 Jul 2026 02:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-unioil-pan-due-process/A Day in Court look at G.R. No. 204405 (August 4, 2021): why a Preliminary Assessment Notice is mandatory due process under Section 228 and RR No. 12-99, why proof first offered at the Supreme Court comes too late, and why Unioil’s deficiency withholding assessments were also treated as prescribed.https://bir-online-tools.com/blog/posts/day-in-court/san-miguel-v-cir-dst-intercompany-advances/Tue, 21 Jul 2026 01:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/san-miguel-v-cir-dst-intercompany-advances/A Day in Court look at G.R. Nos. 257697 and 259446 (April 12, 2023): why instructional letters and journal/cash vouchers evidencing related-party advances remain DST-able under Filinvest, why that reading applies to 2009 transactions, and why only the compromise penalty — not the DST or interest — was refunded.https://bir-online-tools.com/blog/posts/day-in-court/manila-peninsula-v-cir-vat-zero-rating-international-air/Tue, 21 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/manila-peninsula-v-cir-vat-zero-rating-international-air/A Day in Court look at G.R. No. 229338 (April 17, 2024): why hotel accommodations and meals for Delta Air crew during layovers can qualify for VAT zero-rating under Section 108(B)(4), and why Item 11 of RMC No. 46-2008 and RMC No. 31-2011 were declared null for expanding the statute.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-estate-of-romig-fcdu-estate-tax/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-estate-of-romig-fcdu-estate-tax/A Day in Court look at G.R. No. 262092: why the Supreme Court ruled that a decedent’s HSBC foreign currency deposit stayed exempt from estate tax under the Foreign Currency Deposit Act despite the 1997 NIRC, and how a same-day administrative-to-judicial refund claim still satisfied the two-year prescriptive period.https://bir-online-tools.com/blog/posts/day-in-court/suarez-v-people-corporate-officer-tax-liability/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/suarez-v-people-corporate-officer-tax-liability/A Day in Court look at G.R. No. 253429: why the Supreme Court acquitted an executive vice-president charged over her company’s unpaid taxes, and what proof NIRC Section 253(d) actually requires before a corporate officer faces criminal liability for the corporation’s tax violations.https://bir-online-tools.com/blog/posts/day-in-court/subic-bay-freeport-v-dof-vat-zero-rating-create/Mon, 20 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/subic-bay-freeport-v-dof-vat-zero-rating-create/A Day in Court look at G.R. No. 266016: why the Supreme Court En Banc voided Revenue Regulations No. 21-2022 and related BIR circulars for restricting CREATE Act VAT zero-rating to export enterprises only, when the statute itself extends it to all registered business enterprises.https://bir-online-tools.com/blog/posts/day-in-court/coral-bay-nickel-v-cir-peza-vat-zero-rating/Sun, 19 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/coral-bay-nickel-v-cir-peza-vat-zero-rating/A Day in Court look at G.R. Nos. 251333-34: why the Supreme Court reinstated a reduced input VAT refund for Coral Bay Nickel, clarifying that the cross-border doctrine and destination principle — not blanket PEZA status — determine whether a purchase is VAT zero-rated.https://bir-online-tools.com/blog/posts/day-in-court/maestro-v-cir-bir-tax-agent-accreditation/Sun, 19 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/maestro-v-cir-bir-tax-agent-accreditation/A Day in Court look at CTA Case No. 11309: why the Court of Tax Appeals rejected a CPA’s constitutional challenge to BIR accreditation of tax agents under RR No. 11-2006, and how the Court applied the Supreme Court’s SEC v. 1Accountants ruling to reach that result.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-pacific-hub-abatement-denial/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-pacific-hub-abatement-denial/A Day in Court look at G.R. No. 252944: why the CTA can review CIR abatement denials, why RR No. 13-2001 requires stated reasons for denial, and why a warrant of distraint without a prior final assessment violates due process — without automatically granting the abatement.https://bir-online-tools.com/blog/posts/day-in-court/melco-resorts-v-cir-section-229-vat-refund/Sat, 18 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/melco-resorts-v-cir-section-229-vat-refund/A Day in Court look at G.R. No. 271261: why Section 229’s two-year period for a non-statutory VAT claimant runs from the claimant’s own return filing, why Melco still lost the ₱81.1 million refund, and how Sec. 112 and Sec. 229 diverge for PAGCOR-licensed gaming operators.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-marily-development-prescription-loa/Thu, 16 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-marily-development-prescription-loa/A Day in Court look at G.R. No. 263794 (April 2, 2025): why the Supreme Court reversed the CTA En Banc’s cancellation of Marily Development Corporation’s ~₱8.1 million CY 2006 assessments, held the CTA erred in voiding the assessment for a missing Letter of Authority never put in issue, and required the taxpayer to prove prescription with actual return-filing dates.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-maxicare-60-day-reinvestigation/Thu, 16 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-maxicare-60-day-reinvestigation/A Day in Court look at G.R. No. 261065 (July 10, 2023): why a premature Final Decision on Disputed Assessment against Maxicare Healthcare Corporation violated due process under Section 228 of the NIRC and RR No. 12-99, and why the 60-day supporting-document period runs from an FLD/FAN reinvestigation protest — not from a PAN response.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-nippon-express-cta-en-banc-certiorari/Thu, 16 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-nippon-express-cta-en-banc-certiorari/A Day in Court look at G.R. No. 271701 (May 6, 2025): why the Supreme Court affirmed dismissal of the CIR’s Rule 65 petition to the CTA En Banc, held that such certiorari petitions belong in the Supreme Court, and how separate opinions disputed that jurisdictional line.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-team-sual-vat-refund-processing-period/Thu, 16 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-team-sual-vat-refund-processing-period/A Day in Court look at G.R. Nos. 203547 and 203561: when the BIR processing clock starts for VAT refund claims, the mandatory 120+30 (and later 90-day) appeal framework, and how practitioner summaries map the rules from pre-2014 claims through CREATE MORE.https://bir-online-tools.com/blog/posts/day-in-court/ucpb-v-cir-section-76-irrevocability/Thu, 16 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/ucpb-v-cir-section-76-irrevocability/A Day in Court look at G.R. No. 204687: why marking refund or tax credit on a return is not irrevocable under Section 76, how actually carrying over excess CWT locks the taxpayer in, and how the Court clarified Rhombus on that point.https://bir-online-tools.com/blog/posts/day-in-court/mannasoft-technology-v-cir-authorized-representative/Sun, 12 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/mannasoft-technology-v-cir-authorized-representative/A Day in Court look at G.R. No. 244202 (July 10, 2023): why the Supreme Court cancelled Mannasoft’s entire deficiency assessment after the BIR’s Notice of Informal Conference, Preliminary Assessment Notice, and Formal Assessment Notice were all served on staff with no authority to receive them — and what still applies under today’s Notice of Discrepancy process.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-telstar-manufacturing-waiver-prescription/Fri, 10 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-telstar-manufacturing-waiver-prescription/G.R. Nos. 249239, 250286, and 249241-42 (February 10, 2025) — the Supreme Court voids a deficiency tax assessment against Telstar Manufacturing Corporation on two independent grounds: defective waivers that didn’t extend the three-year prescriptive period, and a Formal Letter of Demand that never actually demanded payment.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-san-roque-power-vat-refund-timing/Thu, 09 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-san-roque-power-vat-refund-timing/A Day in Court look at the consolidated San Roque, Taganito, and Philex decisions: why filing a VAT refund case with the CTA too early or too late is fatal, the narrow BIR Ruling DA-489-03 exception, Justice Leonen’s separate opinion, and how the waiting period has since changed.https://bir-online-tools.com/blog/posts/day-in-court/cir-v-sony-philippines-loa-validity/Thu, 09 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/cir-v-sony-philippines-loa-validity/A Day in Court look at how a Letter of Authority defines and limits the BIR’s power to assess, why ‘unverified prior years’ LOAs are prohibited under RMO No. 43-90, and how this 2010 doctrine has been reaffirmed as recently as 2023.https://bir-online-tools.com/blog/posts/day-in-court/republic-v-team-energy-cwt-refund/Thu, 09 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/day-in-court/republic-v-team-energy-cwt-refund/A Day in Court look at G.R. No. 188016: the Supreme Court’s three-part test for a creditable withholding tax refund, the irrevocability rule under Section 76 of the NIRC, a genuine separate opinion on the evidentiary burden, and how BIR practice on Form 2307 documentation has since evolved.