DRN Vol. 39 No.3
Reexamine SHS Programs Employment and Entrepreneurial Objectives
Regulatory Impact Assessment Adoption Determinants: A Diagnostic Framework
Exploring Responses to the Employment Impact of Excise Tax Reform: The Case of the Philippine Tobacco Industry
Mapping Out Employment Opportunities in the Cultural Heritage Sector A Strategic Framework

PIDS WB 2021-0904
Annual Public Policy Conference Webinar 3: Green And Inclusive Recovery
PIDS WB 2021-0903
Annual Public Policy Conference Webinar 2: Ethical Business
PIDS WB 2021-0902
Opening Program and Annual Public Policy Conference Webinar 1: Resetting Capitalism
PIDS WB 2021-0901
19th Development Policy Research Month Kick-Off Forum
Publication Detail
TRJ 2004 Vol XVI No 3-a: Development of E-Commerce in the Philippines: Implications on the Indirect Tax System

The study looks into the development of electronic commerce (e-commerce) in the Philippines, identifies the problems associated with the taxation of e-commerce transactions and the impact of e-commerce on indirect taxes (VAT). The widespread use of the Internet in the Philippines and the enactment of RA 8792 (Electronic Commerce Act) have resulted in an increase in e-commerce transactions such as banking, shopping, travel booking, entertainment, research, etc. Moreover, e-commerce is also being used in the government for the conduct of various services. For example, in the Department of Finance, there have been a number of online facilities such as the Claim Tracking System in DOF Proper, Electronics Filing and Payment System, E-Submission, E-Tax Identification Number System, E-Broadcasting in the BIR; and the Express Cargo Facility in the BOC. Notwithstanding the advantages of e-commerce in taxation, it also brings complex taxation issues. Among these issues is the applicability of the VAT on goods purchased from foreign online businesses where it is difficult to determine the tax jurisdiction and the taxes applicable. Considering the myriad of taxation issues brought by e-commerce, there is a need for clear and consistent rules for e-commerce transactions both at the international and local levels so as not to disrupt business in the e-commerce market with unforeseen tax liabilities and disputes. In this regard, broad international cooperation and consensus on taxation policies and principles among countries is important. On the part of the Philippine government, it should take steps towards creating an environment that stimulates the growth of e-commerce in the country. As the technology in the country is still emerging, it needs first to develop systems to increase Internet use in the country until the technology has taken roots and prospered. It should draw a lesson from the well-advanced experience of foreign economies in this field.

National Tax Research Center
Authors Keywords
National Tax Research Center; electronic commerce (e-commerce);
Download PDF Number of Downloads
Published in 2004 and available in the NTRC or NO PDF AVAILABLE Downloaded 0 times since November 25, 2011
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. Thank you.

To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display)
If Prefer to self-describe, please specify:
Level of Education:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.