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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Aug 3, 2010 value-added tax vat refund tax credit zero-rated sales bir taxation

Sales Invoice Suffices for VAT Refund Claims: Disparity Between Goods and Services Eliminated

Supreme Court rules sales invoices can substantiate VAT refund claims for zero-rated services, not just official receipts.

Jun 29, 2005 value-added tax zero-rated services bir regulations tax refund foreign currency philippine tax law

VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency

Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.