On 21 September 2021, The Philippines House of Representatives approved in its final reading House Bill No. 7425, an Act Imposing Value-Added Tax on Digital Transactions in The Philippines, which provides for the imposition of VAT on digital non-resident digital service providers. The bill must now be approved by the Senate. The bill provides that non-resident digital service providers are required to assess, collect, and remit VAT on transactions through their platform if: Gross sales or receipts from the Philippines in the past 12 months have exceeded PHP 3 million, excluding exempt sales; or There are reasonable grounds that gross...