Jun 2025 BIR not to require fiscal rep for non-resident digital service B2C providers & platforms In October 2024, the President, Ferdinand Marcos Jr., signed into law Senate Bill 2528 a measure imposing the 12% value-added tax (VAT) on nonresident digital service providers. The earliest
0.5% effective WHT by platform operators on sellers of goods or digital services The Philippines Bureau of Revenue has delayed by 90 days the imposition of a 1% Withholding Tax on 50% of income (0.5% effective rate) on income paid to non-resident sellers by “E-marketplace
E-invoicing System EIS Jan 2024 launch now on hold The Philippines Bureau of Internal Revenue (BIR) launched 1 July 2022 mandatory VAT e-invoicing for around 100 large taxpayers based on the Tax Reform for Acceleration and Inclusion Act (TRAIN) Act. The plans for a large-scale
Draft Bill to impose 12% VAT on nonresident digital or electronic service providers and marketplace platforms approved by House committee The Philippines House of Representatives Ways and Means board approved today, 17 August, a bill that would impose VAT on foreign providers of digital and
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms reintroduced following elections A stalled Bill (House Bill 372) to extend Value Added Tax to resident and non-resident providers and marketplaces of digital services has been reintroduced. This follows the
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms to be reintroduced following elections The new government of President-elect Ferdinand R. Marcos, Jr is expected to push through a stalled Bill to impose 12% on non-resident digital service providers
Draft Bill to impose VAT on nonresident digital or electronic service providers and marketplace platforms The Philippines’ House has approved a bill (House Bill 7425 (HB 7425)) to implement VAT on “digital or electronic” supplies sold by foreign provider via the an online platform. However,
UPDATE: 19 August 2021: this measure has been suspended due to the ongoing effects of the COVID-19 pandemic. The Philippines has introduced from 27 June 2021 a new 12% Value Added Tax (VAT) on certain exports. Previously, exports on the affected transactions were zero-rated with
