- The Philippines Bureau of Internal Revenue issued Revenue Memorandum Circular No. 059-2026 on 2 June 2026 to further clarify VAT rules for non-resident digital service providers.
- The guidance says foreign affiliates in cross-border cost-sharing arrangements may need to register for VAT if they control pricing, payment terms, or service delivery.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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