EPISODE 106: PEZA-Registered Businesses: VAT Exempt or Not?

Description

When are businesses registered under the Philippine Economic Zone Authority or PEZA exempt from paying value-added tax or VAT? Listen to the #SupremeCourtPH Podcast with guest Court of Tax Appeals Associate Justice Marian Ivy F. Reyes-Fajardo, 2024 Bar Examiner for Commercial and Taxation Law. Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Fajardo talk about value-added tax (VAT) exemptions within the context of the case of Coral Bay Nickel Corporation v. Commissioner of Internal Revenue, G.R. No. 251333-34, penned by Associate Justice Japar B. Dimaampao, and decided by the Supreme Court Third Division on March 5, 2025.