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.