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.

Showing 11 of 1 articles for international air transport

VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling

The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.