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

Philippines hikes VAT registration threshold

January 11, 2018

The Philippines introduced a number of VAT changes on 1 January 2018 as part of a wider tax overhaul...

Philippines mulls 15% VAT

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...

Philippines 14% VAT proposal

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...