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 1–1 of 1 articles for “tax-code”

Sort:Newest Oldest

Jan 22, 2007 vat zero-rating tax refund bir commercial-law tax-code

Philippine VAT Zero-Rating for Services: The "Doing Business Outside the Philippines" Requirement

Supreme Court clarifies VAT zero-rating for services requires the recipient to be doing business outside the Philippines, not just payment in foreign currency.