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Showing 1–2 of 2 articles for “indirect tax”

Tax Refunds for International Carriers: Who Really Owns the Claim?

A look at Silkair v. CIR on excise tax refunds, indirect taxes, and the strict rules on counsel of record.

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.