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 Locator Registration Process: A Step-by-Step Guide for Businesses
Learn the PEZA locator registration process under Republic Act No. 7916, from filing your application to securing your Certificate of Registration.
Automotive Manufacturing in the Philippines: Licensing and Incentives
Automotive manufacturing in the Philippines requires BOI or PEZA registration, a certificate of registration, and compliance with tax and customs rules to enjoy incentives.
PEZA vs BOI Incentives in the Philippines: How to Choose the Right Regime
Compare PEZA and BOI incentives in the Philippines: the 5% gross income tax under RA 7916 versus BOI fiscal incentives under RA 5186 and the tax code.
PEZA Labor Relations Rules: How Employment Works Inside an Economic Zone
PEZA labor relations rules explained: the Labor Code still governs ecozone employers, and the law requires labor representation in zone governance.
PEZA Registration in the Philippines: Requirements for Locators
PEZA registration requirements in the Philippines explained: who may register, how the process works, and the incentives locators can expect under RA 7916.
Industrial Estate or Economic Zone in the Philippines: How to Choose
Choosing an industrial estate or economic zone in the Philippines? Learn how PEZA-registered ECOZONES differ, the incentives, and the site criteria.
Relocating a Production Line to the Philippines: Legal Workstreams Explained
Relocating a production line to the Philippines involves corporate registration, PEZA ecozone incentives, and tax rules. Here are the legal workstreams to prepare.
Special Economic Zone Registration in the Philippines: A Step-by-Step Guide
Learn how special economic zone registration in the Philippines works, from choosing an ecozone to securing PEZA incentives and tax benefits.
VAT Zero-Rating for PEZA Locators in the Philippines: How It Works
Understand VAT zero-rating for PEZA locators in the Philippines: which local purchases and services qualify, and how the rules changed under RA 12066.
Industrial Land Acquisition in the Philippines for Foreign Companies: Rules and Structures
How foreign companies can acquire industrial land in the Philippines through PEZA ecozones, plus the ownership rules and structures that apply under Philippine law.
PEZA Registration for a Foreign Manufacturer in the Philippines: How to Register
PEZA registration for a foreign manufacturer in the Philippines: who may apply, the documents required, and how the Certificate of Registration is issued.
Data Center Incentives in the Philippines: PEZA and BOI Registration
Data center incentives in the Philippines come mainly through PEZA registration under RA 7916, with BOI incentives available under the Omnibus Investment Code.
Setting Up a Factory in the Philippines: A Foreign Investor's Guide
Setting up a factory in the Philippines as a foreign investor? Learn how PEZA economic zones, incentives, and registration work under Philippine law.
Understanding the Legal Boundaries of Demolition in Philippine Economic Zones
The Supreme Court clarifies when PEZA can summarily demolish structures without permits inside economic zones, and why the Ombudsman's dismissal of graft charges stood.
PEZA Exempt From Local Property Taxes: Key SC Ruling Explained
The Supreme Court ruled PEZA is exempt from real property taxes as a government instrumentality. Learn the legal basis and implications.
When Can RTCs Rule on the Constitutionality of Administrative Regulations?
The Supreme Court clarifies the limits of judicial review, the proper venue for tax disputes, and the tax exemption of the PEZA.
PEZA Tax Exemption: Instrumentality of National Government and Real Property Tax
Supreme Court rules PEZA is exempt from real property tax as an instrumentality of the national government, clarifying local taxing limits.
PEZA Tax Exemption Clarified: Who Can Claim Excise Tax Refunds
Supreme Court clarifies that PEZA-registered enterprises can claim excise tax refunds on petroleum products used indirectly in their operations.
EX Officio Roles and Compensation When Extra Pay Violates the Constitution
The Supreme Court upholds COA's disallowance of P5.45M in per diems paid to ex officio PEZA board members, citing the constitutional ban on additional compensation.
PEZA Authority Over Building Permits Prevails Over Ancestral Land Claims in Economic Zones
Supreme Court clarifies that PEZA, not local building officials, issues building permits within ecozones; CALC holders cannot build without PEZA permits.
Due Process in PEZA Registration Cancellation: What Fair Administrative Action Requires
The Supreme Court clarifies what due process means in PEZA registration cancellation cases, explaining the notice-and-hearing requirement for ecozone enterprises.
Due Process in Administrative Cases: PEZA Cancellation of Ecozone Registration Upheld
Supreme Court rules on due process and substantial evidence in administrative proceedings involving PEZA cancellation of ecozone enterprise registration.
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 Refund Eligibility for Ecozone Enterprises: The Cross Border Doctrine Explained
Learn how the Supreme Court ruled on VAT refund eligibility for PEZA-registered enterprises under the Cross Border Doctrine in the Toshiba case.