About this document
VAT on Digital Services Regulations 2025 by jollylutian is a document available to read on EtoBox.
Republic Act No. 12023, implemented by Revenue Regulation No. 3-2025, establishes policies and guidelines for imposing Value-Added Tax (VAT) on digital services in the Philippines. The regulations cover both resident and nonresident Digital Service Providers (DSPs) and outline tax compliance, registration requirements, and the taxability of gross sales from digital services. Key definitions include digital services, digital goods, and the responsibilities of DSPs in relation to VAT collection and remittance
- Author
- jollylutian
- Language
- EN