Philippines- An Overview of VAT on Digital Services
Revenue Regulations No. 3-2025 (RR No. 3-2025), issued by the Bureau of Internal Revenue (BIR) on January 16, 2025, provides the implementing rules and guidelines for Republic Act No. 12023, also known as the “VAT on Digital Services Act.” This regulation operationalizes the imposition of a 12% Value-Added Tax (VAT) on digital services in the …
Philippines- An Overview of VAT on Digital Services Read More »