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.
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.
Aug 11, 2010coconut authoritycopra exporterspca feesadministrative lawpresidential decreeexport sales
Coconut Fees and Export Sales: Clarifying Obligations for Copra Exporters
Supreme Court clarifies that PCA fees attach upon purchase of copra by exporters, regardless of whether the coconut products are sold domestically or exported.