Cross-border — ASEAN, BPO Exports & Tax Treaties
The Philippines occupies a distinctive cross-border position: a founding ASEAN member and RCEP signatory with preferential tariff access across 20+ economies, the world's largest BPO export sector with zero-rated VAT treatment, and PEZA/BOI incentive zones that add a further layer of invoicing and compliance complexity. This cluster covers each cross-border scenario in detail.
ASEAN / RCEP Trade
ASEAN and RCEP trade from the Philippines: AFTA preferential tariffs under ATIGA, RCEP market access, certificate-of-origin requirements and supply chain documentation.
Export & Import — Zero-rated VAT
Exporting goods and qualifying services from the Philippines with correct zero-rated VAT treatment: NIRC provisions, input VAT reclaim rights, BOC import duty classification and EIS record requirements.
PEZA / BOI Incentives
PEZA and BOI incentives for BPO and IT-BPM companies in the Philippines: zero-rated VAT on local purchases from non-PEZA suppliers, income tax holiday (ITH), 5 % GIT option and correct EIS invoicing to protect the entitlement.
Posting Workers Abroad
Sending Philippine employees to work abroad: POEA/DMW Overseas Employment Certificate, social security coverage determination, payroll documentation per destination and OFW remittance reconciliation.
Double Taxation Treaties
The Philippines' double taxation agreement network: applying DTAs to reduce withholding tax on dividends, royalties and service fees paid to foreign partners — and the BIR documentary requirements.
Global Services Billing — BPO & IT-BPM
Multi-currency invoicing for Philippine BPO and IT-BPM companies: USD and EUR billing with automatic BSP-rate PHP conversion, zero-rated VAT on export services and EIS-compliant transmission to BIR.
