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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Jul 2, 2004 vat subic bay freeport tax exemption indirect tax zero-rated sales tax refund

VAT Exemption for Subic Bay Freeport Enterprises: Direct vs Indirect Tax Liabilities

Supreme Court clarifies that Subic Bay Freeport enterprises cannot claim VAT refunds on purchases since VAT is an indirect tax.