Philippines VAT registration
Any business providing taxable supplies in Philippines is liable to VAT registration if their sales exceed PHP 3million per annum. There is a voluntary VAT registration option. Businesses may register by completing BIR forms 1903 or 1905 with their local Revenue District Office to obtain a tax identification number (TIN).
Non-resident businesses are not able to VAT register – the customer will withhold and account for any VAT due. There is no scope for Group VAT registrations for connected businesses.
Latest Filipino news
January 11, 2018
The Philippines introduced a number of VAT changes on 1 January 2018 as part of a wider tax overhaul...
August 16, 2016
The Philippines is considering raising VAT from 12% to 15% to fund a raise in government expenditure and fund a cut to 25% in the...
May 26, 2016
The Philippines has proposed raising its VAT rate from 12% to 14%. In addition, the government is proposing to widen the goods and services which...