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.
Starting a Business in the Philippines with a Foreign Partner: Legal Structures and Ownership Rules
A practical guide to foreign ownership rules, business structures, and registration steps for Filipino-foreign ventures in the Philippines.
Tax Amnesty and Economic Zones: Puregold Case on VAT and Excise Tax Liabilities
Supreme Court ruling on RA 9399 tax amnesty covering VAT and excise tax liabilities of Clark ecozone enterprises.
Is Your Organization Subject to Government Audit? Understanding COA Jurisdiction in the Philippines
The Supreme Court clarifies when Philippine government agencies may be audited by the Commission on Audit, and what this means for private organizations.
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.
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.
Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law
Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.
Invalidation of BOI Manual of Operations Incentives for Registered Enterprises
Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.