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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VAT Zero-Rating for Export Enterprises in the Philippines: Rules and Requirements
Learn how VAT zero-rating works for export enterprises in the Philippines, including the 70% export sales threshold, covered sales, and refund rules.
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.
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.
VAT Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified
PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.