From the library
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.
Have your own question? Ask ASG Legal AI now.
Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.
Sep 16, 2020value-added taxzero-rated salesexport salesboi certificationtax refundphilippine tax law
Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law
Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.