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Showing 1–4 of 4 articles for “zero-rated vat”

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Oct 4, 2023 criminal-law

Zero-Rated VAT on Manning Services: When a Foreign Principal Is Not "Doing Business" in the Philippines

Supreme Court clarifies when a foreign shipping company receiving manning services from a Philippine agency is not in the Philippines.

Sep 16, 2020 value-added tax zero-rated sales export sales boi certification tax refund philippine tax law

Zero-Rated VAT on Export Sales: Why Actual Exportation Matters Under Philippine Tax Law

Philippine Supreme Court clarifies that BOI certifications alone do not prove zero-rated VAT export sales without proof of actual exportation.

Jul 23, 2018 value-added tax zero-rated vat international air transport invoicing requirements tax compliance cir

Zero-Rated VAT on International Air Transport Services: Invoicing Rules Clarified

Philippine Supreme Court clarifies zero-rated VAT for international air transport services and invoicing requirements in CIR v. Euro-Philippines Airline Services.

Feb 16, 2007 vat pagcor tax exemption zero-rated tax refund philippine taxation

VAT Exemption for PAGCOR Transactions: What Acesite Means for Philippine Businesses

Learn how the Supreme Court ruled that services to PAGCOR are zero-rated VAT, sparing suppliers from paying the 10% tax.