From the new year, VAT rates for the delivery of selected goods have been temporarily lowered. These changes took place in two stages and covered goods that may be delivered in local government units (LGUs).
What has changed and since when?
- Changes from January 1, 2022
The first changes were introduced by the regulation of the Minister of Finance of 17 December 2021 amending the regulation of 25 March 2020 on goods and services for which the VAT rate is lowered, and the conditions for applying reduced rates
Source Deloitte
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