The Philippines has recently enacted Republic Act No. 12023, which imposes a 12% value added tax on digital services providers, both resident and non-resident.

In this B-Side episode, BusinessWorld discusses some of the ramifications of the law with Pia Rodrigo, a communications officer of Action for Economic Reforms, an independent, reform-oriented policy group.

Interview by Edg Adrian A. Eva

Audio editing by Jayson Mariñas