12% VAT sa digital service providers, inaprubahan ng House panel

ni Lolet Abania | July 29, 2020

Inaprubahan ng House ways and means panel ang panukala tungkol sa 12% Value Added Tax (VAT) sa mga foreign at local companies na nagseserbisyo ng goods and services via digital at electronic platforms.

Ito ang substitute bill na layong iamend ang Section 105-A ng National Internal Revenue na may probisyon sa non-resident digital service provider tulad ng Netflix, Spotify, Lazada, ay ilan sa dapat na ma-assess, ma-collect at mag-remit ng VAT sa bawat transaksiyon ng kanilang kumpanya.

Gayunman, ang panukala ay nagsasabing ang digital service provider na "an entity which provides digital service or goods to a buyer through an online platform for purposes of buying and selling of goods or services or by making transactions for the provision of digital services on behalf of any person."

“Iyong malalaking kumpanya katulad ng Netflix, nagbebenta sa Pilipinas kaya dapat magbayad ng VAT. Pero wala nang income tax kasi we did not require them to have a domicile here,” sabi ni House Ways and Means panel Chairman Joey Salceda, isa sa may-akda ng bill.

“Digital service providers from outside, gain profit from our constituents but they don’t pay tax. This bill levels the playing field for local digital service providers,” dagdag ni Deputy Speaker Sharon Garin, isa ring may-akda ng bill.