On 29 July 2020, the Philippines House Committee on Ways and Means approved a substitute bill containing three previously submitted bills, including Bill H.B. 6755, which was initially submitted in May 2020 to impose VAT on digital services. The bill provides that a non-resident digital service provider will be required to register for VAT in the Philippines if:
- Gross sales or receipts from the Philippines in the past 12 months have exceeded PHP 3 million, excluding exempt sales; or
- There ar…