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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PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.
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.
PEZA Cannot Cancel Lease Contracts Without Due Process: The Saffirou Ruling
The Supreme Court ruled that PEZA's unilateral cancellation of a lease agreement without hearing violates due process and may be enjoined by courts.