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Digital tax developments in South America and Mexico
South America and Mexico have joined the digital services tax revolution.
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Angola VAT system introduced, replacing old consumption tax
A new VAT system was introduced in Angola on October 1, 2019. This came after previous plans aiming for an implementation date of July 1, 2019, had been delayed.
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Bahrain assessing proposals to increase its VAT rate
Bahrain’s VAT system means non-resident digital service suppliers must apply, collect, and remit VAT on all their B2C sales there. This compliance comes from their first sale in Bahrain due to a lack of a sales threshold.
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Philippines bill proposing VAT on foreign digital service supplies moves a step closer to becoming law
A Philippines House Bill designed to tax digital services supplied by non-residents has gained Congressional approval. The standard 12% VAT rate is to apply.
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Global VAT/GST rules on cross-border digital sales
Destination-based tax rules (e.g. VAT/GST) on cross-border digital sales are growing in popularity across the globe. Here we list a selection of prominent tax jurisdictions where such rules are in place and proposed for in the future.
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Thailand rules on cross-border digital sales go live; VAT rate to remain at 7%
Thailand's new VAT rules covering the cross-border supply of digital services came into effect on September 1, 2021. The VAT rule. A total of 69 non-resident digital businesses had registered by the first day of these new Thailand VAT rules.
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Additional reporting obligations for digital platforms and the quest for transparency
Digital platforms face an ever-increasing workload and responsibility when it comes to adhering to reporting obligations from a growing number of tax administrations worldwide. The key recurring phrase used by tax administrations introducing such reporting obligations is ‘transparency’.
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Singapore GST set for 2023 extension to low value goods
Singapore has updated its guidance on extending GST to the importation of low-value goods from January 1, 2023, will operate. The move follows similar moves in tax jurisdictions across the globe.
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Draft Israel VAT plan for foreign companies & low value goods sellers
Israel's Ministry of Finance has included plans to extend the country's VAT system to foreign suppliers of digital services as well as the potential introduction of VAT rules for the sale of low value goods via online marketplaces.
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Mississippi Holds Second Amendment Sales Tax Holiday 2021
The Mississippi Second Amendment Weekend (MSAW) will be held August 27 – August 29, 2021.
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Chile releases list of non-registered foreign digital service suppliers
Since June 1, 2020, foreign digital service suppliers with sales in Chile have to apply, collect and remit 19% VAT on certain digital services. In an unusual move, the Chilean Internal Revenue Service (Servicio de Impuestos Internos, or SII) recently released a list of 123 foreign digital service suppliers that have not registered for VAT in Chile since June 2020.
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Maryland Holds Tax-Free Shopping Week 2021
August 8-14: eligible clothing, footwear and accessories are exempt from sales tax in Maryland.
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