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Philippines: New Regulations for VAT on Digital Services Implementation

  • Philippine secretary of finance issues implementing regulations for VAT on digital services
  • Revenue Regulations No. 3-2025 prescribe policies and guidelines for implementing the law
  • Regulations published on Bureau of Internal Revenue’s official website on 17 January 2025
  • VAT on Digital Services Law imposes VAT on digital services by nonresident DSPs consumed in the Philippines

Source: insightplus.bakermckenzie.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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