RR No. 03-2025: A Game-Changer for VAT on Digital Services in the Philippines

Think back to the last time you streamed a show, downloaded an e-book, or subscribed to a cloud service. Taxes probably weren’t top of mind—but now, these digital activities carry new tax implications. In response, the Philippine government introduced Revenue Regulations No. 03-2025. This regulation aims to establish a fairer tax environment for digital services, […]

RR 9-2025: The New VAT Rules Every Business Should Know

Picture this: you’re a business owner working with suppliers inside economic zones or freeports, and you find yourself caught in a maze of unclear VAT rules. Who’s responsible for paying VAT? When should it be remitted? To resolve this confusion, the Bureau of Internal Revenue (BIR) recently released Revenue Regulations No. 9-2025. This regulation significantly […]

PEZA M.C. No. 2025-020: Streamlining VAT Zero-Rating for Export Enterprises

Why Was This Circular Issued? In the past, VAT zero-rating rules for Registered Export Enterprises (REEs) under PEZA lacked clarity. Companies often found it difficult to determine which local transactions qualified for VAT zero-rating, resulting in confusion, compliance challenges, and inefficiencies. For instance, necessary services like janitorial or marketing were frequently disputed as to whether […]