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. 

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