Philippines: Tax

Under Republic Act No. 12023, otherwise known as “VAT on Digital Services Act”, electronic services or digital services refer to services supplied over the internet or other electronic networks through the use of information technology, where the delivery of the service is essentially automated.

SyCipLaw's Tax Department addresses five critical tax questions facing Philippine taxpayers, including local government unit payment disputes, Court of Tax Appeals jurisdiction over regulatory fees, fiscal incentives under the Natural Gas Industry Development Act, cross-border service taxation, and local tax treatment of businesses with CREATE Act incentives.

SyCipLaw's Tax Department addresses six critical tax questions in its first quarter 2026 bulletin, examining issues from the Solicitor General's entitlement to compromise payments to the implementation of the new Single-Instance Audit Framework. The publication explores complex scenarios involving branch profits remittance taxes, documentary stamp tax on international loan transactions, VAT procedures for ecozone purchases, and the handling of tax liabilities during regulatory transitions.