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VAT on Digital Services: Case Study Insights by Vince Timtim is a document available to read on EtoBox.
What is VAT on Digital Services: Case Study Insights about?
The VAT on Digital Services Law, Republic Act No. 12023, imposes a 12% VAT on digital transactions by foreign digital service providers to ensure fair competition and generate approximately PHP 105 billion in revenue over five years for public infrastructure. While it aims to level the playing field for domestic providers, it may result in higher costs for consumers, potentially altering their consumption patterns. The law
- Author
- Vince Timtim
- Language
- EN