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On November 2024, the Motion Picture Association, Inc., (MPA) a non-profit organization which is the leading advocate of the film, television, and streaming industry around the world and whose members include major studios such as Disney, Netflix, Paramount Pictures, Prime Video & Amazon MGM Studios, Sony Pictures Entertainment, Universal City Studios, and Warner Bros. Discovery, released a study it commissioned titled “Consumer Risk from Piracy in the Philippines.”

The Philippines has long upheld a policy of promoting full employment and the preferential use of Filipino labor. To support this goal, the State regulates the employment of foreign workers through the issuance of the Alien Employment Permit (“AEP”) after strict compliance with the requirements of the law.

The Bureau of Internal Revenue (BIR) has released the implementing rules and regulations (IRR) for Republic Act (R.A.) No. 12023 or the Digital Service Act, imposing 12% Value-Added Tax (VAT) on digital services provided by both resident and non-resident Digital Service Providers (DSPs). This legislation introduces a significant shift for non-resident DSPs, ensuring that they are subject to the same tax obligations as local businesses.