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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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Jun 15, 2021 excise tax tax refund petroleum products international carriers section 135 nirc

Excise Tax Exemptions on Petroleum Sold to International Carriers: Key Lessons from Pilipinas Shell

The Supreme Court clarifies that excise tax exemptions under Section 135 benefit manufacturers and importers, not just international carriers, and explains refund rules.