SyCipLaw’s Tax Department has prepared Tax Issues and Practical Solutions (T.I.P.S.) for July.
Please read the full text here or via this link.
The SyCipLaw T.I.P.S. for July 2025 covers the following tax issues:
- Is an establishment engaged in the business of operating indoor playgrounds subject to the amusement tax under the Local Government Code?
- Is a taxpayer civilly liable to pay the deficiency income tax, as alleged in the Information, when the criminal case against said taxpayer has been dismissed due to the absence of a valid assessment?
- Is a Registered Export Enterprise (“REE“) required to provide its supplier a sworn declaration stating that the goods or services purchased from the supplier are directly and exclusively used for the production of goods and/or completion of services to be exported in order to claim value-added tax (“VAT“) zero-rating?
- Are tourists entitled to avail themselves of VAT refunds for goods they purchased in the Philippines?