SyCipLaw’s Tax Department has prepared Tax Issues and Practical Solutions (T.I.P.S.) for July.
The SyCipLaw T.I.P.S. for July 2025 covers the following tax issues:
1. Is an establishment engaged in the business of operating indoor playgrounds subject to the amusement tax under the Local Government Code?
2. 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?
3. 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?
4. Are tourists entitled to avail themselves of VAT refunds for goods they purchased in the Philippines?