Nilinaw ni Pangulong Ferdinand R. Marcos Jr. na hindi kasama sa bubuwisan ng pamahalaan ang mga foreign digital service na may kinalaman sa edukasyon o digital courses.
Alinsunod ito sa prayoridad ng pamahalaan na gawing abot-kaya at accessible sa mga Pilipino ang edukasyon.
“We have been precise about where this tax applies, sparing educational and public interest services from its coverage: Online courses, webinars, and other digital educational offerings are not subject to VAT in order to keep education affordable and accessible to all Filipinos.” -Pangulong Marcos
Sa paglagda sa Republic Act No. 12023 o ang batas na magpapataw ng 12% VAT sa non-resident digital service providers (DSPs), sinabi ng Pangulo na exempted sa tax ang mga online course, webinars, online platform na ginagamit sa pagkatuto ng mga mag-aaral, at iba pang digital educational offerings.
Sabi ni Pangulong Marcos, titiyakin ng batas na ito ang tax compliance ng digital service providers kasabay ng pagsisiguro na magiging patas para sa local digital service providers ang kompetisyon.
“Be assured that the government has taken a deliberate and measured approach to ensure that this tax will not crush innovation or hinder growth.” -Pangulong Marcos
Layong palakasin pa ang nation-building ng bansa.
“For the next five years, we estimate to collect 105 billion pesos from this measure. This is enough to build 42,000 classrooms, more than 6,000 rural health units, 7,000 kilometers of farm-to-market roads.” -Pangulong Marcos
Sa ilalim ng batas, tinatayang nasa P105 billion ang makukolekta ng pamahalaan sa susunod na limang taon.
Nasa 5% ng revenue na ito, ilalan sa creative industries.
Ibig sabihin, makikinabang ang mga filmaker, artists, musicians, at iba pang indibidwal na bumubuo at nagsu-supply ng content at narratives sa platform na ito.
“This ensures that our creative talents are not just surviving in a competitive digital market but will be allowed to prosper. Fairness, inclusivity, and progress—these are the goals of this law. Today is not just about the signing of the VAT on Digital Services Law, it is also the beginning of a more equitable journey forward.” -Pangulong Marcos. | ulat ni Racquel Bayan