GLOP

12% tax

The Philippines has implemented a 12% Value Added Tax on digital services.

The law defines digital services broadly to include any service delivered over the internet or electronic networks through the use of information technology. These services are considered provided or performed in the Philippines if they are consumed in the country, regardless of whether the provider has a physical presence in the Philippine territory.

Non-resident digital service providers must register for VAT in the Philippines if their gross sales exceed PHP 3 million in the last 12 months or if they expect to exceed this threshold in the next 12 months. Registration can be done manually or electronically.

12% de impuestos

Filipinas ha implementado un Impuesto al Valor Agregado del 12% a los servicios digitales.

La ley define los servicios digitales de manera amplia, incluyendo cualquier servicio entregado a través de internet o redes electrónicas mediante el uso de tecnología de la información. Estos servicios se consideran prestados o realizados en Filipinas si son consumidos en el país, independientemente de si el proveedor tiene una presencia física en el territorio filipino.

Los proveedores de servicios digitales no residentes deben registrarse para el IVA en Filipinas si sus ventas brutas superan los PHP 3 millones en los últimos 12 meses o si esperan superar este umbral en los próximos 12 meses. El registro puede realizarse manual o electrónicamente.

Verificar al BC

Se debe obtener información personal del Beneficiaro Controlador y los documentos relacionados que verifiquen y validen dichos datos.

Las personas morales, las fiduciarias, los fideicomitentes o fideicomisarios, deberán integrar: Nombres y apellidos completos, Fecha de nacimiento, S**o, País de origen y nacionalidad. Dato equivalente al CURP.

Toda la información del extranjero y la documentación que pudiera obtenerse deberá cumplir con el requisito de traducirse al español.

Tratándose de documentos públicos , la única formalidad que se exige para la eficacia probatoria de dichos instrumentos, es que contengan la 'apostilla' correspondiente, puesta por la autoridad competente del Estado de donde emane ese instrumento.

Anti-Money Laundering Law

It is forbidden to comply with obligations and, as well as to accept the settlement or payment of acts or operations through the use of coins and banknotes, in national currency or foreign currency and Precious Metals.

They shall be applied as follows:
-If the obligation is fulfilled, the obligation is settled, paid or the payment or settlement of an individual act or operation is accepted, either in one or more installments.
-The obligation is fulfilled, liquidated, paid or the payment or liquidation of a group of acts or operations is accepted, and only one person contributes resources to pay or liquidate them.

Update

The Tax Administration Service informs about a process to update the Federal Taxpayers Registry when changes are made to the Unique Population Registry Code (Clave Única de Registro de Población).

The steps are as follows
Access the SAT portal:
-Enter the page sat.gob.mx in the People section, selecting Contact.
-Then, go to Internet Assistance and select My personal portal.
-Enter your RFC and password.

Make the request:
-Select Internet Services / Services or requests / Request.
-In the section Description of the service, select Change of RFC.
-Write the request addressed to the SAT with the subject Request for RFC change.
-Attach the necessary documentation in PDF format and upload it to the portal.
-Send the request and save the acknowledgement of receipt.