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 issues VAT filing guidelines for nonresident digital providers
The BIR has issued a form and related guidelines for nonresident digital service providers to file and pay VAT. The Philippines Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 52-2025 on 30 May 2025, introducing a
Read More
Philippines enacts Capital Markets Efficiency Promotion Act (CMEPA)
Philippine President Ferdinand R. Marcos, Jr. has signed the Capital Markets Efficiency Promotion Act (CMEPA) into law on 30 May 2025, which goes into force on 1 July 2025. Philippine President Ferdinand R. Marcos, Jr., has signed the Capital
Read More
Philippines, Hong Kong begin income tax treaty negotiations
The Philippines and Hong Kong have held their first round of talks on a bilateral income tax treaty aimed at enhancing cross-border tax cooperation. The Philippine Bureau of Internal Revenue (BIR) has announced that Commissioner Romeo D. Lumagui,
Read More
Hong Kong, Philippines to start tax treaty negotiations
The Hong Kong Inland Revenue Department announced on 13 May 2025 that Hong Kong and the Philippines will hold their first round of income tax treaty negotiations from 21 to 23 May 2025. The representation should reach the Inland Revenue
Read More
Philippines issues VAT guidelines for cross-border digital services
The Philippines Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 47-2025 on 9 May 2025, offering guidance through FAQs on applying VAT to cross-border digital services. The Circular also states that nonresident providers of
Read More
Philippines enforces mutual assistance convention
The OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, amended by the 2010 protocol, took effect in the Philippines on 1 May 2025. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Read More