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 1–2 of 2 articles for “seagate”

Sort:Newest Oldest

Apr 17, 2017 excise tax sin tax law cigarettes revenue regulations administrative law bir

Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules

The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.

Feb 11, 2005 vat peza tax refund tax incentives commercial law seagate

VAT Refund Eligibility for PEZA-Registered Enterprises: Key Lessons from Seagate

The Supreme Court clarifies when PEZA-registered enterprises can claim VAT refunds on capital goods, distinguishing exempt entities from exempt transactions.