The Court proactively amended Rule 140, classifying habitual tardiness into two distinct offenses, namely, light charge and less serious charge.

MANILA, Philippines — The Supreme Court en banc, in a landmark decision promulgated on February 4, 2025, affirmed that all registered business enterprises (RBEs) operating within the Subic Bay Freeport Zone (SBFZ), including both Domestic Market Enterprises (DMEs) and Registered Export Enterprises (REEs), are entitled to the Value-Added Tax (VAT)…