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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

A Philippine-based company, Kintsu Tech Solutions, Inc. (KTSI), provides remote construction management and BIM (building information modeling) services to NordiGreen A/S, a Danish company, for a wind-farm project located in Denmark. The BIM services are performed by KTSI engineers in Manila; the outputs are delivered to NordiGreen in Denmark. Invoices are issued in USD and payments are remitted to KTSI’s Manila bank account. NordiGreen uses the BIM outputs in Denmark.

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The place of supply for services is always determined by where the service is performed, so even if NordiGreen uses the service in Denmark, the supply is in the Philippines and 12% VAT applies. The place of supply for services is always determined by where the service is performed, so the Philippines cannot apply export of services here and VAT must be charged locally. The service qualifies for zero-rated VAT as export of services because it is performed by a Philippine service provider for a non-resident and used outside the Philippines; the place of supply is Denmark. The sale is subject to 12% Philippine VAT because the services are performed in Manila and the place of supply is the Philippines.

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