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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Excise Tax Exemption for International Carriers: A Landmark Ruling on Refunds
The Supreme Court affirms excise tax refunds for petroleum products sold to international carriers, upholding international commitments under the Chicago Convention.
Excise Tax Refunds on Petroleum Products Sold to Tax-Exempt Entities in the Philippines
The Supreme Court clarifies when oil companies can claim excise tax refunds for fuel sold to tax-exempt entities like Clark Development Corporation.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
Excise Tax Refunds: Who Can Claim for Petroleum Products Sold to International Carriers
Learn who may claim excise tax refunds on petroleum products sold to international carriers under Philippine law, based on a Supreme Court ruling.
Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales
Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.