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23 October 2025

Tax Updates July 2025 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 39)

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SyCip Salazar Hernandez & Gatmaitan

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SyCip Salazar Hernandez & Gatmaitan was founded in 1945 and is a leading full-service law firm in the Philippines. Its principal office is in Makati City, with branch offices in Cebu City, Davao City and the Subic Bay Freeport Zone. The firm offers a broad and integrated range of legal services, with departments in the following fields: banking, finance and securities; special projects; corporate services; litigation and dispute resolution; employment law and immigration; intellectual property; and tax.
SyCipLaw's Tax Department has prepared Tax Issues and Practical Solutions (T.I.P.S.) for July.
Philippines Tax
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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?

Please read the full texthereor via thislink.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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