Te GST (VAT) 12% o Piripīna mō ngā pānui matihiko
I kawea mai e te Republic Act 12023 ngā ratonga matihiko, tae atu ki te whakatairanga ā-ipurangi, ki roto i te GST (VAT) o Piripīna. Ko ngā kaiwhakarato ratonga matihiko kāore e noho ana ki te motu he neke atu i te PHP 3 miriona te hokonga me rēhita i mua i te 2 o Āperira 2025, ā, kua utu i te GST 12% mai i te 1 o Hune 2025. Mō ngā kaiwhakatairanga e hoko ana i ngā pūhara o te ao, me whai ture mārama ngā pūtea ināianei mēnā ka whakauru, ka tango rānei ngā tatauranga i te GST, ā, me whai ngā tīma pūtea i ngā nama tika hei kerēme i te GST tāuru ina taea.
Ngā kitenga matua
- 1
Ka utu te RR No. 3-2025 i te GST 12% ki ngā ratonga matihiko ka whakapaua i Piripīna; i noho ngā kaiwhakarato kāore e noho ana ki te motu ki raro i te GST mai i te 1 o Hune 2025.
Mātāpuna tuarua. Korahi: Piripīna; whakarāpopototanga a Deloitte mō te waeture a te BIR, i te . [1]
- 2
Ka utua te GST ki ngā hoko kōpiri ka whiwhi tētahi kaiwhakarato ratonga matihiko mai i ngā ratonga i Piripīna.
Kua tuhia: mātāpuna ōkawa. Korahi: Piripīna; Bureau of Internal Revenue, i te . [2]
- 3
I tukuna e te BIR te Form 2550-DS, he pūrongo GST mō ngā kaiwhakarato ratonga matihiko kāore e noho ana ki te motu, i te 30 o Mei 2025.
Kua tuhia: mātāpuna ōkawa. Korahi: Piripīna; Bureau of Internal Revenue, i te . [3]
- 4
E kī ana te US International Trade Administration i tīmata a Piripīna ki te whakatinana i te RA 12023 i 2025.
Mātāpuna tuarua. Korahi: Piripīna; US International Trade Administration, i te . [4]
Tikanga me ngā here
- Pātai
- Me pēhea te GST o Piripīna mō ngā ratonga matihiko e panoni ai i te utu o te whakatairanga i ngā pūhara o te ao?
- I tuhia mō
- Ngā tīma whakatairanga me ngā tīma pūtea e hoko pāpāho matihiko ana i Piripīna.
- Te whakatau e pā ana
- Me pēhea te whakarite pūtea me te nama i te whakapau pānui matihiko i muri i te panonitanga GST.
- Ngā mātāpuna
- Te whakarāpopototanga a Deloitte mō te RR No. 3-2025, te waeture me te pānui a te BIR, me te kōrero mākete a te US International Trade Administration.
- Wā
- Ngā puna ōkawa, ā-ture hoki pērā i te whakaputanga me te whakatuwheratanga i te 18 o Oketopa 2026.
- Ngā mākete
- Piripīna.
- Ngā tautuhinga
- Kaiwhakarato ratonga matihiko kāore e noho ana ki te motu (DSP): he kaiwhakarato kāore he tūnga i Piripīna e tuku ana i ngā ratonga matihiko ka whakapaua i Piripīna.
- Ngā here
- He rerekē te whakaatu a ia pūhara i te GST i ana nama; tirohia ō ake tuhinga nama.
- Ehara tēnei i te tohutohu ā-ture, ā-tāke rānei. Whakaūngia ngā herenga mō tō pakihi me tētahi kaitohutohu whai tohu i te mākete.
Ngā mahi a te ture
Mātāpuna tuarua
I whakatikatikahia e te Republic Act 12023 te Tax Code hei utu i te GST ki ngā ratonga matihiko. I whai mana te Revenue Regulations No. 3-2025 i te 1 o Pēpuere 2025. I utu ngā kaiwhakarato e noho ana ki te motu i te GST mai i taua wā; ko ngā kaiwhakarato kāore e noho ana ki te motu mai i te 1 o Hune 2025. Ka whakatauria te whakapau i Piripīna mai i te utunga, te nohonga, te wāhitau IP, ētahi atu mōhiohio pono rānei.
Te rēhita me ngā pūrongo
Kua tuhia: mātāpuna ōkawa
Ko ngā kaiwhakarato kāore e noho ana ki te motu i runga ake i te PHP 3 miriona te hokonga i rēhita mā te tomokanga VAT on Digital Services, ā, ka tuku i tētahi pūrongo motuhake, ko te BIR Form 2550-DS. Ka āhei rātou te kopou i tētahi māngai tuatoru ā-rohe mō ngā pānui me ngā tukunga.
Te whakarite pūtea i muri i te panonitanga
Te tirohanga a FOCUSADS
| Rārangi pūtea | Tuhia hei | He aha ai |
|---|---|---|
| Pūtea pāpāho | Kua tango te GST, me te GST 12% e whakaaturia motuhaketia ana | Ka whakaritea ngā tepe whakapau pūhara kua tango te tāke |
| Whakaaetanga a te kiritaki | Tapeke kōpiri tae atu ki te GST | E hāngai ana ki te nama ka utua e te kiritaki |
| Whakatauritenga puta noa i ngā hongere | Kotahi te pūtake tāke mō ia hongere | Kei roto kē pea te GST i ngā pāpāho ā-rohe |
Kei hea tā mātou e kite ana i te whai wāhitanga
Te tirohanga a FOCUSADS
Ka whakanoho te GST i ngā pūhara o te ao me ngā pāpāho ā-rohe ki tētahi papa tāke ōrite ake mō ngā kaihoko o Piripīna. Nā tērā, he mea tika te whakatau utu anō i ngā hongere ā-rohe, mai i ngā pānui mākete ā-ipurangi ki ngā pāpāho ki waho i Metro Manila, ki te pāpāho pāpori me te rapu i runga i te pūtake ōrite.
Te hono o tēnei ki tā mātou tikanga: Me pēhea a FOCUSADS e tātari ai i ngā hongere i ia mākete
Ngā tohutoro
- VAT at 12% to be introduced on supply of digital services, Deloitte tax@hand, i uru
- Revenue Regulations No. 3-2025: VAT on digital services, Bureau of Internal Revenue (Philippines), i uru
- Revenue Memorandum Circular No. 52-2025: BIR Form 2550-DS for nonresident digital service providers, Bureau of Internal Revenue (Philippines), i uru
- Philippines Digital Services Tax, International Trade Administration (US), i uru

