Abstract
Recent changes overhauling the Philippines’ Tax Code and the issuance of administrative regulations resulted in confusion on whether the zero VAT rate still applied to sales between businesses registered for VAT in economic zones and whether the Philippines still adhered to the cross-border principle. Tracing the roots of the Philippine VAT system and economic zones, the author discusses the impact of recently enacted legislative amendments to the treatment of export sales of goods and services and transactions in economic zones as well as the applicability of the cross-border doctrine.
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