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AAC Tax Code.

The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.

Text current as at 1 August 2026. This is an unofficial consolidation prepared by the firm and not the official text of the Code. Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
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The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.

TITLE IV — VALUE-ADDED TAX › CHAPTER I. IMPOSITION OF TAX

SEC. 108-A. Liability of Persons Providing Digital Services

Page 84 of the PDF edition

The digital service provider, whether resident or nonresident, shall be liable for assessing, collecting, and remitting the value-added tax on the digital services consumed in the Philippines, subject to the provision on withholding of value-added tax on digital services under Section 114(D).

When used in this Title:

(A) The term ‘digital service’ shall refer to any service that is supplied over the internet or other electronic network with the use of information technology and where the supply of the service is essentially automated. Digital services shall include:

(1) Online search engine;

(2) Online marketplace or e-marketplace;

(3) Cloud service;

(4) Online media and advertising;

(5) Online platform; or

(6) Digital goods.

(B) The term ‘digital service provider’ refers to a resident or nonresident supplier of digital services to a consumer who uses digital services subject to value-added tax in the Philippines.

(C) The term ‘nonresident digital service provider’ means a digital service provider that has no physical presence in the Philippines.

Amendment notes

  1. Introduced by Republic Act No. 12023.
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