E-Commerce Taxation in the Philippines

The Philippine government in general, the Department of Finance (DOF) and the Bureau of Internal Revenue (BIR) in particular have made no formal provisions for the taxation of electronic commerce. Existing tax laws, regulations and circulars have not been amended to address the particular tax treatment applicable to e-commerce.

The following questions have been addressed in this article:

What policy direction has been taken by the BIR with regard to e-commerce taxation?
What are specific concerns with regard to the taxation of e-commerce?

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