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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Cross-Border E-Commerce Philippines: Tax and Consumer Rules for Foreign Sellers
Selling online into the Philippines from abroad? Learn how VAT on digital services, e-marketplace rules, and SEC licensing apply to cross-border sellers.
Franchise Royalty Tax in the Philippines: What Franchisees and Franchisors Should Know
Understand how franchise royalty payments are treated for Philippine tax purposes, including VAT on service income and withholding rules.
VAT on Digital Services in the Philippines: What RA 12023 Requires
VAT on digital services in the Philippines now covers nonresident providers at 12% under RA 12023 and RR No. 3-2025. Here is how the rules work.
Investment Incentives for Foreign Manufacturers in the Philippines
Foreign manufacturers in the Philippines can access income tax holidays, duty-free imports, and VAT zero-rating through registered incentives.
Reverse Charge VAT on Digital Services in the Philippines: How It Works
Understand the reverse charge VAT mechanism on digital services in the Philippines: who withholds, when to remit, and what buyers must do under RR No. 3-2025.
CREATE MORE Act Incentives Philippines: What Registered Enterprises Actually Get
Understand the CREATE MORE Act incentives in the Philippines, including VAT zero-rating rules for registered business enterprises and their local suppliers.
Legal Hold and Document Preservation in the Philippines: A Compliance Guide
Learn how legal hold and document preservation work in the Philippines under the Data Privacy Act, including retention limits and litigation duties.
Shipbuilding and Repair Contracts in the Philippines: Key Protections
Understand shipbuilding and ship repair contracts in the Philippines under Republic Act No. 9295, from MARINA accreditation to VAT incentives and vessel import rules.
E-Marketplace VAT Withholding in the Philippines Under RA 12023
Learn how e-marketplace VAT withholding in the Philippines works under RA 12023 and RR No. 3-2025, including who withholds, when, and how much.
Long-Term Land Lease in the Philippines for Foreign Investors: Rules Under RA 12252
Foreign investors may lease private land in the Philippines for up to 99 years under Republic Act No. 12252, subject to registration and investment rules.
Franchise Royalty Audit in the Philippines: Reporting and VAT Rules
Understand franchise royalty audit in the Philippines, including reporting obligations, VAT treatment of royalties, and withholding rules for franchisors.
VAT Zero-Rating for Export Enterprises in the Philippines: Rules and Requirements
Learn how VAT zero-rating works for export enterprises in the Philippines, including the 70% export sales threshold, covered sales, and refund rules.
Importing Machinery and Capital Equipment into the Philippines: Duties, Taxes, and Exemptions
Importing machinery and capital equipment into the Philippines triggers customs duties and VAT, but registered enterprises may enjoy duty exemption on capital equipment.
VAT Refund for Exporters in the Philippines: How Zero-Rated Sales Work
Learn how VAT refunds work for exporters in the Philippines, which sales qualify as zero-rated, and how the BIR processes refund claims.
Public-Private Partnerships in the Philippines: The Legal Framework Explained
Understand the legal framework for public-private partnerships in the Philippines under the PPP Code, its IRR, and the New Government Procurement Act.
BARMM Internal Revenue Share: How the Bangsamoro Share Is Computed
How is the BARMM internal revenue share computed? Learn the 70-30 sharing rule, the five-year transition, and the VAT incremental revenue split.
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.
E-Commerce VAT in the Philippines: Rules for Online Sellers Under RA 12023
E-commerce VAT in the Philippines now covers digital services and online marketplaces. Learn who must register, withhold, and remit under RR No. 3-2025.
Franchise Tax Withholding in the Philippines: What Franchisees Must Know
Understand franchise tax withholding in the Philippines, from VAT and percentage tax to withholding tax on income payments to franchisors.
Franchise Fees in the Philippines: How Initial, Royalty, and Ad Funds Work
Understand the typical franchise fees Philippines structure — initial franchise fee, royalties, and advertising funds — and how VAT applies to each payment.
Philippines as a China Plus One Manufacturing Base: Tax and Customs Rules
Why the Philippines is a China plus one manufacturing investment option: income tax rates, VAT zero-rating, and customs incentives explained.
Public-Private Partnership Philippines: Guide for Foreign Investors
How can a foreign investor join a public-private partnership in the Philippines? Learn who may bid under the PPP Code and RA 7718 rules.
Non-Resident Digital Service Provider BIR Registration: A Step-by-Step Guide
Non-resident digital service providers must register with the BIR through the VDS Portal under RR No. 3-2025. Here is the step-by-step registration and VAT compliance guide.
Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?
Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.