Philippines tax news
AskColm has 16 articles tagged Philippines, drawn from over 130 tax sources. The most recent is dated 5 October 2026.
Showing the latest 16.
Philippine Airlines Asks Tax Court To Cut $5.7M Off Tax Bill
Philippine Airlines has asked the US Tax Court to reduce its tax bill by more than $5.7 million of a $7.1 million assessment. The airline argues that the IRS cannot deny it a tax exemption on income from passengers and…
Permanent Establishment Risk in the Philippines: Why Outsourcing and EOR Do Not Eliminate Tax Exposure
Foreign enterprises operating in the Philippines through outsourcing providers or employer of record arrangements may still be exposed to permanent establishment risk and the associated tax liabilities, as these structures do not automatically eliminate tax exposure.
Philippines e-invoicing rules confirmed for December 2026
The Philippines has confirmed that its Electronic Invoicing System (EIS) mandate will extend to VAT-registered taxpayers by December 2026. Building on the initial rollout that began with large taxpayers in July 2022, the Bureau of Internal Revenue is expanding the…
Philippines Separates E-Invoicing from Sales-Data Reporting Rollout
The Philippines Bureau of Internal Revenue has announced a revised rollout strategy that decouples its e-invoicing mandate from its broader sales data reporting requirements. The two systems, previously linked in implementation timelines, will now be deployed separately, giving businesses more…
BIR Clarifies VAT Refunds for Exporters Awaiting Zero-Rating Certification
The Philippines Bureau of Internal Revenue (BIR) has issued clarification on the entitlement of exporters to VAT refunds while awaiting zero-rating certification from relevant government agencies. The guidance addresses a practical gap where exporters whose sales should qualify as zero-rated…
BIR Lets Transitioning Exporters Claim VAT Refunds
The Philippine Bureau of Internal Revenue (BIR) has issued guidance allowing exporters who are transitioning their VAT registration status to continue filing VAT refund claims during the transition period. This addresses a practical compliance gap where exporters changing their registration…
Philippines May Lose P10 Billion Annually from VAT Removal on Electricity Loss Charges
The Philippines faces an estimated annual revenue loss of P10 billion following a proposal to remove VAT on electricity system loss charges—costs passed on to consumers for transmission and distribution losses. The Bureau of Internal Revenue and Department of Finance…
Philippines E-Invoicing 2026: Key Dates, Requirements, and Compliance Roadmap
The Philippines is rolling out its mandatory e-invoicing regime in 2026, with this article outlining key implementation dates, technical requirements, and a compliance roadmap for affected taxpayers. Large taxpayers and specific sectors face phased onboarding deadlines, requiring integration with the…
Philippines BIR Clarifies VAT Rules for Digital Services
The Philippines Bureau of Internal Revenue (BIR) has issued clarifications on VAT obligations applicable to digital services, addressing how the existing VAT framework applies to providers of electronically supplied services. The guidance likely covers registration requirements, rate application, and compliance…
Philippines: BIR issues additional guidance on VAT for digital services
The Philippine Bureau of Internal Revenue (BIR) has issued additional guidance on VAT obligations for digital services. The Philippines introduced VAT on digital services provided by foreign digital service providers to Philippine consumers, and this new guidance clarifies compliance requirements…
BIR Clarifies VAT Rules on Digital Services Under RMC 59-2026
The Philippine Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular 59-2026, clarifying VAT rules applicable to digital services. The guidance addresses how VAT applies to non-resident digital service providers supplying services to Philippine consumers, consistent with the country's…
Philippines – VAT on Digital Services and Latest BIR Clarifications for Digital Service Providers 2026
The Philippines has enacted VAT on digital services supplied by foreign digital service providers, with the Bureau of Internal Revenue (BIR) issuing clarifications for compliance in 2026. The article details which digital services are subject to the 12% VAT, registration…
Philippines VAT on Digital Services by Non-Residents (July 2023)
The Philippines introduced VAT obligations on digital services supplied by non-resident providers, effective July 2023. Under the framework, foreign digital service providers supplying services to Philippine consumers are required to register for VAT, charge the standard 12% VAT rate, and…
Philippines: Guidance clarifying VAT on digital services
The Philippines has issued administrative guidance clarifying the VAT framework applicable to digital service providers. The guidance addresses key compliance areas including registration requirements, ongoing compliance obligations, and cost-sharing arrangements under the new VAT rules for digital services. This is…
Philippines – VAT on Digital Services: New Requirements for Overseas Providers 2026
The Philippines is implementing new VAT requirements for overseas digital service providers effective 2026. Foreign companies supplying digital services to Philippine consumers will face mandatory VAT registration, collection, and remittance obligations. The regime targets non-resident providers of streaming, software, digital…
Philippines – Petition to Abolish VAT on Digital Books and Digital Content
A petition has been filed in the Philippines seeking to abolish VAT on digital books and digital content, targeting reforms potentially taking effect in 2026. The initiative reflects growing advocacy to treat digital reading materials and content on par with…