On 2 October 2024, the Philippine Congress passed the Republic Act (R.A.) No. 12023. The law extends VAT obligations for digital service providers to include non-residential providers (without physical presence in the Philippines).   The foreign digital service provider will be subject to VAT if: The service is offered via the internet or another electronic network with the use of information technology, and where the supply of the service is essentially automated; and The service is consumed within the Philippines; and Gross sales liable to VAT of the digital service provider is equal to or higher than the effective VAT...