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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Dec 20, 2010 vat refund taxation equal protection supreme court tourism republic act 12079

VAT Refund for Foreign Tourists Upheld: Equal Protection and Tax Classification Under RA 12079

The Supreme Court upholds RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.

Mar 8, 2010 vat refund taxation equal protection tourism supreme court ra 12079

Supreme Court Upholds VAT Refund Law for Foreign Tourists: A Win for Philippine Tourism

The Supreme Court upheld RA 12079's VAT refund for foreign tourists, ruling it does not violate equal protection or uniform taxation.