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 1–1 of 1 articles for “republic act 12079”

Sort:Newest Oldest

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.