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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Sep 1, 2004 tax exemption export processing zones customs duties pd 66 peza tax refund

Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection

Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.