CIR v. Estate of Romig: Foreign Currency Deposits Stay Exempt From Estate Tax20 July 2026·7 minsCase-Law Court Decisions Tax Forms BIR Compliance Philippines
Maestro v. CIR: The BIR's Power to Accredit Tax Agents Survives an Equal Protection Challenge19 July 2026·8 minsCase-Law Court Decisions BIR Compliance BIR Tax Compliance
Coral Bay Nickel v. CIR: PEZA Enterprises Aren't Absolutely VAT-Exempt — Situs, Not Status, Decides Zero-Rating19 July 2026·8 minsCase-Law Court Decisions VAT BIR Compliance Tax Compliance
Melco Resorts v. CIR: Section 229's Two-Year Clock Starts From the Claimant's Own VAT Return — Not the Suppliers'18 July 2026·9 minsCase-Law Court Decisions VAT BIR Compliance Tax Compliance
CIR v. Pacific Hub: CTA Can Review Abatement Denials — and a Reasonless Denial Plus Warrant Without Assessment Are Void18 July 2026·9 minsCase-Law Court Decisions Withholding Tax BIR Compliance Tax Compliance
UCPB v. CIR: Section 76 Irrevocability Applies Only to Carry-Over, Not Refund16 July 2026·9 minsCase-Law Court Decisions Withholding Tax BIR Compliance Tax Compliance
CIR v. Team Sual: When the BIR's VAT Refund Processing Clock Starts16 July 2026·9 minsCase-Law Court Decisions VAT BIR Compliance Tax Compliance
CIR v. Nippon Express: CTA En Banc Can't Certiorari Its Own Division's Interlocutory Orders16 July 2026·7 minsCase-Law Court Decisions VAT BIR Compliance Tax Compliance
CIR v. Maxicare: Issuing an FDDA Before the 60-Day Reinvestigation Window Violates Due Process16 July 2026·6 minsCase-Law Court Decisions VAT BIR Compliance Tax Compliance
CIR v. Marily Development: Who Bears the Burden on Prescription — and When the CTA May Raise an LOA Issue16 July 2026·8 minsCase-Law Court Decisions BIR Compliance Withholding Tax Tax Compliance