Trump’s Tariffs: Will the Pros Outweigh the Cons? By: Atty. Julia Antoinette S. Unarce In various instances, United States (U.S.) President Donald Trump has declared that “tariff is the most beautiful word in the dictionary.” During his presidential campaign, Trump consistently advocated for the imposition of tariffs as a key component of his global policy...
Going Digital: the New Rules on Electronic Notarization By: Atty. Andre Jose H. Surigao In what appears to be a significant step toward modernization, the Supreme Court of the Philippines approved the long-awaited Rules on Electronic Notarization through the issuance of A.M. No. 24-10-14-SC (“Rules on E-Notarization”). The Rules on E-Notarization, which supplements the 2004...
ArticlesIt’s More (Re)Fun(d) in the Philippines – A VAT Refund Legislation for Foreign Tourists!
February 28, 20250
It’s More (Re)Fun(d) in the Philippines – A VAT Refund Legislation for Foreign Tourists! By: Atty. Gerard Ceasar S. Baguio What better way to end a vacation than claiming Value-Added Tax (VAT) or Sales Tax refunds as you wait for your flight back home? Many countries recognize the benefit of encouraging tourists to shop locally...
ArticlesNow Loading…VAT on Digital Services
February 18, 20250
Now Loading…VAT on Digital Services by: Atty. Karlene Erika Liao On October 2, 2024, President Ferdinand R. Marcos, Jr. signed into law Republic Act No. 12023 or the Value-Added Tax (VAT) on Digital Services Act (the “Act”), which aims to ensure equitable tax treatment of all digital businesses providing services in the Philippines and generate...
Retail Reboot: Unboxing the Internet Transactions Act of 2023 By: Atty. Ellice Edlyn L. Crescini The COVID-19 pandemic forced everyone to change the way they shop. Some of those changes, like the urge to hoard face masks and alcohol, were short-lived. But other fundamental changes appear to be here to stay. While e-commerce was a...
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