Philippines · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Philippine taxes are administered by the Bureau of Internal Revenue. Whether a foreign national is taxed on worldwide income or only on Philippine-source income depends on residence and status rather than on nationality alone.
- The Bureau of Internal Revenue administers registration, filing and payment.
- Taxpayers register for a taxpayer identification number (TIN).
- Residence and status determine the scope of taxable income.
- Bureau of Internal Revenue
Bureau of Internal Revenue — tax registration and returns.
Government portals
- Bureau of Internal Revenue (BIR) — TIN registration, income tax and VAT filing, and official receipts.
- Bureau of Immigration — Visa extensions, the ACR I-Card, work visas and exit clearance.
- Department of Trade and Industry (DTI) — Sole-proprietorship business-name registration and trade regulation.