Revenue Regulations No. 3-2025
super_admin2026-06-17T10:10:53+08:00This Revenue Regulation issued on January 17, 2025 prescribes policies and guidelines for the implementation of Republic Act No. 12023 titled " An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended, " imposing the Value-Added Tax (VAT) on digital services. Generally, VAT shall be levied, assessed, and collected, equivalent to twelve percent (12%) of the gross sales derived by a Digital Service Provider (DSP) from its sale or exchange of services in the Philippines pursuant to Section 108 [...]