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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Nov 11, 2014 excise tax tobacco stemmed leaf tobacco tax exemption internal revenue supreme court

Excise Tax on Tobacco: Clarifying the Scope of Tax Exemptions for Stemmed Leaf Transfers

The Supreme Court clarifies when stemmed leaf tobacco transfers between manufacturers are exempt from excise tax under Philippine law.