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.

Showing 1–6 of 6 articles for “ecozone”

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Nov 29, 2016 taxation freeport zones executive power revenue regulations constitutional law vat

Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation

The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.

Jun 22, 2015 tax amnesty ra 9399 economic zones vat excise tax puregold

Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities

Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.

Nov 26, 2014 tax law real property tax peza local government tax exemption

PEZA Exempt From Local Property Taxes: Key SC Ruling Explained

The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.

Jun 23, 2010 peza ancestral-land-claims building-permits economic-zones indigenous-peoples-rights national-building-code

PEZA Authority Over Building Permits Prevails Over Ancestral Land Claims in Economic Zones

Supreme Court clarifies that PEZA, not local building officials, issues building permits within ecozones; CALC holders cannot build without PEZA permits.

Dec 16, 2009 administrative law due process peza ecozone substantial evidence cancellation of registration

Due Process in Administrative Cases: PEZA Cancellation of Ecozone Registration Upheld

Supreme Court rules on due process and substantial evidence in administrative proceedings involving PEZA cancellation of ecozone enterprise registration.

Feb 11, 2005 vat peza tax refund tax incentives commercial law seagate

VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate

The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.