Bill Type
Congress Name
Full Title of Bill
AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES
Text as Filed (File)
Third Reading Copy link (HRep)
Date filed
August 30, 2022
Date Read
August 30, 2022
Scope
Legislative Status
Legislative Status Date
Session Sequence No.
30
Session Type
Document Certification
All Information (Senate Website)
Legislative History (Senate Website)
Committee Referral (Senate Website)
Senate Legis Intranet Link
Bill Status
Approved by the House on 2022-11-14, transmitted to the Senate on 2022-11-15 and received by the Senate on 2022-11-15
Committee Details
Primary Committee
House Committee Report link
House Counterpart
Date Approved on Third Reading (HRep)
November 14, 2022
Legislative History
Entitled: AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105,108,109,110,113,114, 115, 236, AND 288 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ FIRST REGULAR SESSION, 19TH CONGRESS ] [ 2022 ] Introduced by Representatives JOEY SARTE SALCEDA, LEX ANTHONY CRIS A. COLADA, TEODORICO JR. T. HARESCO, RALPH G. RECTO, KRISTINE SINGSON-MEEHAN, et. al.; Approved on Third Reading by the House of Representatives on November 14, 2022; 11/15/2022 Sent to the Senate requesting for concurrence; 11/22/2022 Read on First Reading and Referred to the Committee on WAYS AND MEANS; 7/6/2023 Conducted COMMITTEE MEETINGS/HEARINGS; 7/13/2023 Conducted TECHNICAL WORKING GROUP; 7/21/2023 Conducted TECHNICAL WORKING GROUP; 7/27/2023 Conducted TECHNICAL WORKING GROUP; 8/3/2023 Conducted TECHNICAL WORKING GROUP;
Senate Legislative History
Entitled: AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105,108,109,110,113,114, 115, 236, AND 288 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ FIRST REGULAR SESSION, 19TH CONGRESS ] [ 2022 ] Introduced by Representatives JOEY SARTE SALCEDA, LEX ANTHONY CRIS A. COLADA, TEODORICO JR. T. HARESCO, RALPH G. RECTO, KRISTINE SINGSON-MEEHAN, et. al.; Approved on Third Reading by the House of Representatives on November 14, 2022; 11/15/2022 Sent to the Senate requesting for concurrence; 11/22/2022 Read on First Reading and Referred to the Committee on WAYS AND MEANS; 7/6/2023 Conducted COMMITTEE MEETINGS/HEARINGS;
Abstract
ABSTRACT : Seeks to clarify that digital services such as digital advertising, subscription-based services, and other online services that can be delivered through internet as VAT-able.Aims to strengthen compliance through simplified invoicing and registration requirements for VAT-registered non-resident Digital Service Providers (DSPs).
Significance