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Publication Detail
PASCN DP 2002-08: Towards a National Tax Policy for Ecommerce

The internet has already revolutionized many aspects of modern business and living and promises to bring even more radical future changes. In contrast, tax laws are normally slow to changing realities. This study looks at some of the problems that electronic commerce has posed. However, taxation covers a very broad spectrum of activities so this study looks only at income and goods taxation for the Philippines. It is anticipated that trade in tangible (physical) goods with e-commerce will not introduce problems. However, trade in intangible (electronic or digital) goods can be problematic because they will be difficult if not impossible to track. Meanwhile, the BIR is likely to miss out on added income tax collections on the increasing trade in services that can be delivered electronically (especially over the internet) by Filipinos to employers and contractors who may not be registered in the Philippines, especially foreign employers.

Philippine APEC Study Center Network
Authors Keywords
U, Peter Lee; electronic commerce (e-commerce);
Download PDF Number of Downloads
Published in 2002 and available for Downloaded 556 times since December 08, 2016
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