The House Committee on Ways and Means approved House Bill No. 372, which imposes VAT on non-resident digital service providers. It was filed by the author of the bill, Albay Representative Joey Salceda on 30 June 2022. The bill clarifies the imposed VAT on non-resident digital service companies (e.g., Amazon and Google). Digital service provider refers to companies that offer buyers digital goods or services through running an online marketplace for the exchange of goods and services, or by carrying out transactions for the supply of digital services on behalf of anyone.
Source: GVC
