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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VAT Zero-Rating for Renewable Energy: Key Requirements and Implications
Supreme Court clarifies VAT zero-rating requirements for renewable energy developers, including DOE endorsement, in Maibarara Geothermal case.
VAT Zero-Rating for Hotel Services to International Airlines: The Manila Peninsula Ruling
The Supreme Court clarifies when hotel accommodations for international flight crews qualify for VAT zero-rating under the NIRC.
Renewable Energy Incentives Registration IS KEY TO VAT Zero Rating
Philippine Supreme Court clarifies that renewable energy producers must register with the DOE to enjoy VAT zero-rating on power sales.
VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services
Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.
VAT Zero Rating and ERC Certification: Lessons from Toledo Power Company
Why ERC certification is decisive for power generators claiming VAT zero-rating, explained through the Toledo Power Company case.
VAT Zero Rating on Services: Clarifying the Destination Principle in Philippine Taxation
Learn how the Supreme Court clarified the destination principle for VAT zero-rating on services in the Philippines and what it means for businesses.
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.
VAT Zero-Rating for PEZA-Registered Enterprises: Tax Incentive Choices Clarified
PEZA firms choosing income tax holiday over 5% gross income tax remain VAT-registered and may claim zero-rated refunds on export sales.
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.