On 19 May 2020, the Philippine House of Representatives introduced House Bill No. 6765 regarding an establishment of fiscal regime for the digital economy. The Bill includes digital advertising services, electronic commerce platform, network orchestrator, and subscription based services such as those of Netflix and Spotify and addresses the gaps in the e-commerce laws, which do not directly address the taxation of online services and platforms. If the Bill passed into Law, the supply of goods and services through the use of digital or electronic means and by nonresidents will be brought under income tax or value-added tax (VAT). Furthermore, it expands the taxation of establishments covered under Revenue Memorandum Circular (RMC) No. 055-13, which serves as the guideline on the taxation of online businesses.
Related Posts

Philippines, Loas conclude second round of tax treaty talks
The Philippines and Laos have concluded a second round of income tax treaty negotiations from 25 to 27 March 2025, following the first round on 4 to 6 December 2024. The Philippines and Laos conducted the first round of negotiations for its
Read More
Iceland, Philippines start tax treaty negotiations
As of 26 March 2025, officials from Iceland and the Philippines recently convened to explore opportunities for bilateral cooperation, focusing on initiating negotiations for an income tax treaty. Iceland's non-resident Ambassador to the
Read More
Philippines resumes e-invoicing expansion
The Philippines' tax administration (BIR) issued Revenue Resolution 11-2025 on 27 February 2025, announcing the expansion of the electronic invoicing (e-invoicing) system. The Philippines' e-invoicing mandate requires taxpayers to issue invoices
Read More
Philippines, Cambodia sign new tax treaty
The Philippines Department of Finance in a release on 13 February 2025, announced that the Philippines and Cambodia have signed a double taxation agreement (DTA) to boost business confidence, increase trade, and spur economic growth between the two
Read More
Philippines, Cambodia signs income tax treaty
The Philippines and Cambodia have signed their first income tax treaty on 11 February 2025. The treaty will take effect once ratification instruments are exchanged. The income tax treaty aims to alleviate the burden of double taxation for
Read More
Philippines issues guidance on excise tax exemption for EVs, securitisation tax rules
The Philippines Department of Finance (DoF) has released Revenue Regulations (RR) No. 1-2025, which amends section 9 (E) of RR No. 25-2003, has went into effect on 6 January 2025. The amendment updates the documentary requirements motor vehicle
Read More