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 1–4 of 4 articles for “international carriers”

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Apr 16, 2024 vat zero-rating international air transport tax refund manila peninsula bir

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.

Jan 14, 2020 taxation international shipping demurrage gross philippine billings corporate income tax supreme court

Demurrage and Detention Fees: Supreme Court Clarifies Tax Treatment for International Shipping

The Supreme Court ruled demurrage and detention fees are subject to regular corporate income tax, not the preferential Gross Philippine Billings rate.

Feb 19, 2014 excise tax petroleum international carriers tax refund nirc cir v. pilipinas shell

Excise Tax Refunds for Petroleum Sold to International Carriers: Shell Ruling Explained

The Supreme Court clarifies when domestic petroleum manufacturers can claim excise tax refunds for fuel sold to international carriers.

Feb 16, 2010 taxation international carrier gross philippine billings income tax bir tax refund

Off-Line International Carriers Taxed at 32% on Philippine Income, SC Rules

SC clarifies off-line carriers selling tickets in PH pay 32% income tax, not 2.5% GPB rate; refund claim remanded.