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Showing 1–2 of 2 articles for “freeport zones”

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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.

Oct 15, 2007 tax exemption freeport zones subic excise tax ra 9334 preliminary injunction

When Can Government Revoke Tax Exemptions in Freeport Zones

Philippine Supreme Court ruling on when Congress may withdraw tax exemptions granted to Subic Freeport locators, and limits on injunctions against tax collection.