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Manila Bulletin·3 min read·medium

SC affirms constitutionality of RA 12079 on grant of VAT refunds to non-resident foreign tourists

R
Rey G. Panaligan
SC affirms constitutionality of RA 12079 on grant of VAT refunds to non-resident foreign tourists
AI Summary

The Philippine Supreme Court has upheld the constitutionality of Republic Act 12079, which provides VAT refunds to non-resident foreign tourists for specific purchases. The court ruled that the law is a valid measure to encourage tourism and maintain economic competitiveness.

Manila Bulletin - SC affirms constitutionality of RA 12079 on grant of VAT refunds to non-resident foreign tourists

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