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.
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, 2020taxationinternational shippingdemurragegross philippine billingscorporate income taxsupreme 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.
Filing Deadlines on Weekends and Holidays: The Rule on Extended Periods in Philippine Courts
When an extended filing deadline falls on a weekend or holiday, Philippine courts allow filing on the next working day—here's the rule.