The Philippines Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 59-2026, which further clarifies the provisions of Revenue Regulations No. 3-2025 implementing Republic Act No. 12023 on the imposition of VAT on digital services. The circular is issued in a question-and-answer format and addresses several implementation issues, including VAT registration, reverse charge obligations, cost-sharing arrangements, foreign affiliates, online booking platforms, e-marketplac…