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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Mar 3, 2003 vat-refund taxation equal-protection supreme-court republic-act-12079 tourism

Supreme Court Upholds VAT Refund Law for Foreign Tourists

The Supreme Court upheld the VAT refund law for foreign tourists, ruling it does not violate equal protection and uniform taxation.