English: The chair of the Senate Committee on Ways and Means, Gatchalian explained that in Section 108 of the Tax Code, the sale of services performed in the country is subject to a VAT. Thus, all digital service providers should be subject to VAT.
Filipino: Bilang chairperson ng Senate Committee on Ways and Means, ipinaliwanag ni Gatchalian na sa Section 108 ng Tax Code, ang pagbebenta ng mga serbisyong isinasagawa sa bansa ay dapat patawan ng VAT. Kaya't lahat ng digital service providers ay dapat patawan ng VAT.