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

Oman, Philippines conclude income tax treaty negotiations
Oman and the Philippines concluded negotiations on an income tax treaty on 15 October 2026, according to a post by the
Read More
Philippines: BIR clarifies tax deductions for shared senior drug discounts
The Philippines Bureau of Internal Revenue (BIR) has updated its tax rules on senior citizen discounts for the first
Read More
Liechtenstein, Philippines sign income tax treaty
The Liechtenstein government announced that Liechtenstein and the Philippines signed an income tax treaty on 15 October
Read More
Philippines, Singapore finalise income tax treaty update
The Philippines and Singapore have completed negotiations on a modernised tax treaty on 25 September 2026, after four
Read More
Philippines: BIR issues rules for mandatory electronic invoicing
The Philippines' tax authority, the Bureau of Internal Revenue (BIR), has announced the issuance of Revenue Memorandum
Read More
EU, Philippines finalise free trade agreement
The European Commission and Philippines government reached an initial free trade agreement on 22 September 2026, ending
Read More