20/03/2026
๐๐ฒ๐ฟ๐ฒโ๐ ๐ฎ ๐พ๐๐ถ๐ฐ๐ธ ๐๐ฎ๐
๐๐ฟ๐ถ๐๐ถ๐ฎ ๐๐ผ ๐ธ๐ฒ๐ฒ๐ฝ ๐๐ผ๐ ๐ถ๐ป๐ณ๐ผ๐ฟ๐บ๐ฒ๐ฑ.
๐๐ช๐ต๐ผ ๐ฎ๐ฟ๐ฒ ๐ฟ๐ฒ๐พ๐๐ถ๐ฟ๐ฒ๐ฑ ๐๐ผ ๐ณ๐ถ๐น๐ฒ ๐ฉ๐ฎ๐น๐๐ฒ-๐๐ฑ๐ฑ๐ฒ๐ฑ ๐ง๐ฎ๐
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1. Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases goods or properties and renders services subject to VAT, if the aggregate amount of actual gross sales or receipts exceed Three Million Pesos (Php3,000,000.00)
2. A person required to register as VAT taxpayer but failed to register
3. Any person, whether or not made in the course of his trade or business, who imports goods.
๐๐ ๐ผ๐๐ ๐๐ฟ๐ฎ๐ป๐๐ฎ๐ฐ๐๐ถ๐ผ๐ป๐ ๐ฎ๐ฟ๐ฒ ๐๐ฎ๐
๐ฒ๐ฑ ๐ฎ๐ ๐ญ๐ฎ% ๐ฉ๐๐ง, ๐ฒ๐
๐ฐ๐ฒ๐ฝ๐ ๐ฒ๐
๐ฝ๐ผ๐ฟ๐๐ ๐ฎ๐ป๐ฑ ๐๐ฒ๐ฟ๐ผ-๐ฟ๐ฎ๐๐ฒ๐ฑ ๐๐ฎ๐น๐ฒ๐, ๐๐ต๐ถ๐ฐ๐ต ๐ฎ๐ฟ๐ฒ ๐ฌ%.
๐ข๐ป ๐๐ฎ๐น๐ฒ ๐ผ๐ณ ๐ด๐ผ๐ผ๐ฑ๐ ๐ฎ๐ป๐ฑ ๐ฝ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ถ๐ฒ๐ - 12% of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged
๐ข๐ป ๐๐ฎ๐น๐ฒ ๐ผ๐ณ ๐๐ฒ๐ฟ๐๐ถ๐ฐ๐ฒ๐ ๐ฎ๐ป๐ฑ ๐๐๐ฒ ๐ผ๐ฟ ๐น๐ฒ๐ฎ๐๐ฒ ๐ผ๐ณ ๐ฝ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ถ๐ฒ๐ - 12% of gross receipts derived from the sale or exchange of services, including the use or lease of properties
๐ข๐ป ๐ถ๐บ๐ฝ๐ผ๐ฟ๐๐ฎ๐๐ถ๐ผ๐ป ๐ผ๐ณ ๐ด๐ผ๐ผ๐ฑ๐ - 12% based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such as tax to be paid by the importer prior to the release of such goods from customs custody; provided, that where the customs duties are determined on the basis of quantity or volume of the goods, the VAT shall be based on the landed cost plus excise taxes, if any.
๐ข๐ป ๐ฒ๐
๐ฝ๐ผ๐ฟ๐ ๐๐ฎ๐น๐ฒ๐ ๐ฎ๐ป๐ฑ ๐ผ๐๐ต๐ฒ๐ฟ ๐๐ฒ๐ฟ๐ผ-๐ฟ๐ฎ๐๐ฒ๐ฑ ๐๐ฎ๐น๐ฒ๐ - 0%
๐๐ข๐ฏ๐ต ๐ต๐ฐ ๐ญ๐ฆ๐ข๐ณ๐ฏ ๐ฎ๐ฐ๐ณ๐ฆ? ๐๐ฐ๐ญ๐ญ๐ฐ๐ธ ๐ถ๐ด ๐ฐ๐ฏ ๐๐ข๐ค๐ฆ๐ฃ๐ฐ๐ฐ๐ฌ ๐ข๐ฏ๐ฅ ๐๐ฏ๐ด๐ต๐ข๐จ๐ณ๐ข๐ฎ ๐ต๐ฐ ๐ด๐ต๐ข๐บ ๐ถ๐ฑ๐ฅ๐ข๐ต๐ฆ๐ฅ ๐ฐ๐ฏ ๐ฐ๐ถ๐ณ ๐ญ๐ข๐ต๐ฆ๐ด๐ต ๐ต๐ข๐น ๐ช๐ฏ๐ด๐ช๐จ๐ฉ๐ต๐ด.
