Guidelines
Understanding VAT on Digital Services
In the Philippines, VAT on digital services is governed by the National Internal Revenue Code (NIRC), as well as specific guidelines issued by the Bureau of Internal Revenue (BIR). The
In the Philippines, VAT on digital services is governed by the National Internal Revenue Code (NIRC), as well as specific guidelines issued by the Bureau of Internal Revenue (BIR). The
The BIR Letter of Authority authorizes or empowers a designated Revenue Officer to examine, verify and scrutinize a taxpayer’s books and records in relation to his internal revenue tax liabilities