IKINATUWA ng Philippine Chamber of Commerce and Industry (PCCI), ang pinakamalaking business sector group sa bansa, ang pagsasabatas sa isang measure na nagpapataw ng value-added tax (VAT) sa foreign digital service providers.
“By imposing VAT on both local and foreign digital services, the government is creating a more competitive environment for local digital service providers and greater incentives for them to innovate and improve their offerings,” wika ni PCCI president Enunina Mangio.
“The formalized taxation system could also encourage local service providers to formalize their businesses, thereby enhancing their credibility and building consumer trust in their services,” dagdag pa ni Mangio.
Noong Miyerkoles ay nilagdaan ni Presidente Ferdinand Marcos Jr. ang Republic Act No. 12023 na nagpapataw ng 12% VAT sa non-resident digital services.
Sa bagong batas, ang pamahalaan ay inaasahang makakakolekta ng P102.12 billion sa susunod na limang taon.
Ayon sa PCCI chief, ang pagpapataw ng 12% VAT sa non-resident digital service providers ay magpapantay sa kumpetisyon sa pagitan ng local at foreign digital service providers, at magpapalakas sa domestic businesses.
Sinabi ni Mangio na ang kita na malilikom mula sa VAT ay maaaring i-reinvest sa ICT infrastructure, technology at digital initiatives na maaaring magbigay benepisyo sa local service providers at creative industries.
“The new law aligns the Philippines with other countries that have adopted similar measures to capture revenue from global tech giants and digital platforms including online marketplaces, streaming platforms, cloud services, digital advertising, and the sale of digital goods,” aniya.
Ang ibang bansa tulad ng Singapore, Indonesia, at Malaysia ay nagpatupad ng mga regulasyon upang magpataw ng digital tax noong 2020, habang ipinakilala ng Thailand ang VAT sa foreign digital service providers noong 2021.
Ang digital service ay ang anumang serbisyo na isinusuplay sa internet o iba pang electronic network gamit ang information technology at kung saan ang suplay ng serbisyo ay “essentially automated.”
Kabilang dito ang online search engines, online marketplace, e-marketplace, cloud service, online media and advertising, online platform, o digital goods.