R.G. Manabat & Co. Insights

R.G. Manabat & Co. Insights: Digital Services Tax Law


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In this episode, Tax Principal Manuel Salvador III and Tax Partner Leandro Ben Robediso take a deep dive into Republic Act No. 12023, also known as the Digital Services Tax Law, which took effect on 18 October 2024. This law amends the Tax Code to expressly subject digital services provided not only by Philippine companies but also by non-residents to VAT.

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R.G. Manabat & Co. InsightsBy R.G. Manabat & Co.