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Publication Detail
EID 2006 Vol. VI No.1: VAT and the Expanded VAT Law

With the increase in the VAT rate from 10 to 12 percent effective February 1, 2006 as well as the expansion in the coverage of the VAT-able sectors under the E-VAT Law, it is important to understand where and to what extent the impact of said changes will hit both consumers and producers. This EID therefore aims to outline and explain the features and possible effects of these sector and rate increases.

Philippine Institute for Development Studies
Authors Keywords
Villanueva-Ruiz, Eden C.; expanded value added tax (EVAT); expanded VAT law; value added tax (VAT);
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Published in 2006 and available in the PIDS Library or can be downloaded as full text Downloaded 9,802 times since November 25, 2011