{"id":267230,"date":"2024-10-03T17:40:17","date_gmt":"2024-10-03T10:40:17","guid":{"rendered":"https:\/\/divineshop.vn\/tin-tuc\/?p=267230"},"modified":"2024-10-03T17:40:19","modified_gmt":"2024-10-03T10:40:19","slug":"philippines-danh-thue-12-voi-netflix-va-cac-dich-vu-ky-thuat-so-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/divineshop.vn\/tin-tuc\/philippines-danh-thue-12-voi-netflix-va-cac-dich-vu-ky-thuat-so-nuoc-ngoai\/","title":{"rendered":"Philippines \u0111\u00e1nh thu\u1ebf 12% v\u1edbi Netflix v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"\n<p>Ng\u00e0y 2\/10, T\u1ed5ng th\u1ed1ng Philippines Ferdinand Marcos Jr. \u0111\u00e3 k\u00fd th\u00f4ng qua <strong>\u0110\u1ea1o lu\u1eadt C\u1ed9ng h\u00f2a 112023<\/strong>, \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) 12% \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 do c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p, bao g\u1ed3m <strong>Netflix, Disney+, HBO<\/strong> v\u00e0 nhi\u1ec1u n\u1ec1n t\u1ea3ng kh\u00e1c. Lu\u1eadt n\u00e0y nh\u1eb1m t\u1ea1o ra s\u1ef1 b\u00ecnh \u0111\u1eb3ng cho c\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 t\u1ea1i Philippines.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-decimal ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" style=\"display: none;\"><i class=\"ez-toc-glyphicon ez-toc-icon-toggle\"><\/i><\/a><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/divineshop.vn\/tin-tuc\/philippines-danh-thue-12-voi-netflix-va-cac-dich-vu-ky-thuat-so-nuoc-ngoai\/#Ba_moi_lo_ngai_chinh_cua_dao_luat\" title=\"Ba m\u1ed1i lo ng\u1ea1i ch\u00ednh c\u1ee7a \u0111\u1ea1o lu\u1eadt\">Ba m\u1ed1i lo ng\u1ea1i ch\u00ednh c\u1ee7a \u0111\u1ea1o lu\u1eadt<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/divineshop.vn\/tin-tuc\/philippines-danh-thue-12-voi-netflix-va-cac-dich-vu-ky-thuat-so-nuoc-ngoai\/#Anh_huong_den_nguoi_dung_va_dich_vu\" title=\"\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi d\u00f9ng v\u00e0 d\u1ecbch v\u1ee5\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi d\u00f9ng v\u00e0 d\u1ecbch v\u1ee5<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/divineshop.vn\/tin-tuc\/philippines-danh-thue-12-voi-netflix-va-cac-dich-vu-ky-thuat-so-nuoc-ngoai\/#Philippines_di_theo_xu_huong_khu_vuc\" title=\"Philippines \u0111i theo xu h\u01b0\u1edbng khu v\u1ef1c\">Philippines \u0111i theo xu h\u01b0\u1edbng khu v\u1ef1c<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"h-ba-m\u1ed1i-lo-ng\u1ea1i-chinh-c\u1ee7a-d\u1ea1o-lu\u1eadt\"><span class=\"ez-toc-section\" id=\"Ba_moi_lo_ngai_chinh_cua_dao_luat\"><\/span><strong>Ba m\u1ed1i lo ng\u1ea1i ch\u00ednh c\u1ee7a \u0111\u1ea1o lu\u1eadt<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>1. \u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c nh\u00e0 cung c\u1ea5p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc<\/strong> Lu\u1eadt n\u00e0y \u00e1p thu\u1ebf VAT 12% \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 n\u01b0\u1edbc ngo\u00e0i m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c nh\u00e0 cung c\u1ea5p n\u1ed9i \u0111\u1ecba v\u00e0 qu\u1ed1c t\u1ebf. Trong su\u1ed1t \u0111\u1ea1i d\u1ecbch, nhi\u1ec1u nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 n\u01b0\u1edbc ngo\u00e0i nh\u01b0 <strong>Netflix<\/strong> \u0111\u00e3 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf, trong khi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc ph\u1ea3i ch\u1ecbu thu\u1ebf VAT v\u00e0 thu\u1ebf thu nh\u1eadp.<\/p>\n\n\n\n<p><strong>2. T\u0103ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch cho qu\u1ed1c gia<\/strong> B\u1ed9 T\u00e0i ch\u00ednh Philippines d\u1ef1 b\u00e1o vi\u1ec7c \u00e1p thu\u1ebf VAT m\u1edbi s\u1ebd mang l\u1ea1i kho\u1ea3ng <strong>83,8 t\u1ef7 peso (1,4 t\u1ef7 USD)<\/strong> t\u1eeb n\u0103m 2024 \u0111\u1ebfn 2028. M\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p s\u00e1ng t\u1ea1o trong n\u01b0\u1edbc, th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf k\u1ef9 thu\u1eadt s\u1ed1.<\/p>\n\n\n\n<p><strong>3. T\u1ea1o \u0111i\u1ec1u ki\u1ec7n qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd<\/strong> C\u00e1c n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt s\u1ed1 nh\u01b0 <strong>Amazon, Temu, Shein<\/strong> s\u1ebd ph\u1ea3i b\u00e1o c\u00e1o v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1eeb C\u1ee5c Thu\u1ebf v\u1ee5 (BIR) c\u1ee7a Philippines. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7, c\u00e1c trang web c\u00f3 th\u1ec3 b\u1ecb ch\u1eb7n ho\u1eb7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p tr\u1eebng ph\u1ea1t.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img src=\"https:\/\/static-images.vnncdn.net\/vps_images_publish\/000001\/000003\/2024\/10\/2\/07ue0f5x-16246.png?width=0&amp;s=m4uMUGR92Iy0tEUxdvwR-Q\" alt=\"\"\/><\/figure>\n\n\n\n<h3 id=\"h-\u1ea3nh-h\u01b0\u1edfng-d\u1ebfn-ng\u01b0\u1eddi-dung-va-d\u1ecbch-v\u1ee5\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_nguoi_dung_va_dich_vu\"><\/span><strong>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi d\u00f9ng v\u00e0 d\u1ecbch v\u1ee5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sau khi lu\u1eadt thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 n\u01b0\u1edbc ngo\u00e0i s\u1ebd quy\u1ebft \u0111\u1ecbnh c\u00f3 t\u0103ng ph\u00ed thu\u00ea bao hay kh\u00f4ng. Tuy nhi\u00ean, theo \u1ee6y vi\u00ean Romeo Lumagui, th\u1ecb tr\u01b0\u1eddng s\u1ebd t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c m\u1ee9c gi\u00e1 h\u1ee3p l\u00fd v\u00e0 c\u1ea1nh tranh. N\u1ebfu gi\u00e1 t\u0103ng qu\u00e1 cao, c\u00e1c nh\u00e0 cung c\u1ea5p c\u00f3 th\u1ec3 m\u1ea5t ng\u01b0\u1eddi d\u00f9ng.<\/p>\n\n\n\n<h3 id=\"h-philippines-di-theo-xu-h\u01b0\u1edbng-khu-v\u1ef1c\"><span class=\"ez-toc-section\" id=\"Philippines_di_theo_xu_huong_khu_vuc\"><\/span><strong>Philippines \u0111i theo xu h\u01b0\u1edbng khu v\u1ef1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img src=\"https:\/\/i.ex-cdn.com\/taichinhdoanhnghiep.net.vn\/files\/hongnhung\/2020\/11\/09\/img8205-3read-only-16048466763982124510528-1548.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p>Philippines kh\u00f4ng ph\u1ea3i l\u00e0 qu\u1ed1c gia \u0110\u00f4ng Nam \u00c1 duy nh\u1ea5t \u00e1p thu\u1ebf VAT \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1. Tr\u01b0\u1edbc \u0111\u00f3, c\u00e1c qu\u1ed1c gia nh\u01b0 <strong>Singapore, Indonesia v\u00e0 Malaysia<\/strong> \u0111\u00e3 thi\u1ebft l\u1eadp c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf k\u1ef9 thu\u1eadt s\u1ed1 v\u00e0o n\u0103m 2020, trong khi <strong>Th\u00e1i Lan<\/strong> \u00e1p thu\u1ebf VAT \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 n\u01b0\u1edbc ngo\u00e0i v\u00e0o n\u0103m 2021. Vi\u1ec7c Philippines th\u00f4ng qua \u0111\u1ea1o lu\u1eadt n\u00e0y gi\u00fap h\u1ecd theo k\u1ecbp xu h\u01b0\u1edbng khu v\u1ef1c v\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd n\u1ec1n kinh t\u1ebf k\u1ef9 thu\u1eadt s\u1ed1.<\/p>\n\n\n\n<p>V\u1edbi ch\u00ednh s\u00e1ch m\u1edbi, ng\u01b0\u1eddi d\u00f9ng Philippines s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 Netflix hay Disney+, nh\u01b0ng c\u00f3 th\u1ec3 s\u1ebd ph\u1ea3i tr\u1ea3 th\u00eam chi ph\u00ed. \u0110i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n n\u1ed7 l\u1ef1c c\u1ee7a ch\u00ednh ph\u1ee7 trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 t\u0103ng ngu\u1ed3n thu cho qu\u1ed1c gia.<\/p>\n\n\n\n<p>N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t gi\u1ea3i ph\u00e1p ti\u1ebft ki\u1ec7m \u0111\u1ec3 ti\u1ebfp t\u1ee5c tr\u1ea3i nghi\u1ec7m Netflix v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd, <a href=\"https:\/\/divineshop.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Divine Shop<\/strong> <\/a>ch\u00ednh l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o. T\u1ea1i \u0111\u00e2y, b\u1ea1n c\u00f3 th\u1ec3 mua <strong>t\u00e0i kho\u1ea3n Netflix<\/strong> ch\u00ednh h\u00e3ng v\u1edbi m\u1ee9c gi\u00e1 \u01b0u \u0111\u00e3i, \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 d\u1ecbch v\u1ee5 tuy\u1ec7t v\u1eddi. Kh\u00f4ng ch\u1ec9 cung c\u1ea5p c\u00e1c g\u00f3i Netflix ph\u00f9 h\u1ee3p, <strong>Divine Shop<\/strong> c\u00f2n mang \u0111\u1ebfn nhi\u1ec1u l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n gi\u1ea3i tr\u00ed kh\u00e1c, gi\u00fap b\u1ea1n t\u1eadn h\u01b0\u1edfng tr\u1ecdn v\u1eb9n th\u1ebf gi\u1edbi phim \u1ea3nh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 ti\u1ebft ki\u1ec7m.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/divineshop.vn\/search?q=netflix\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" width=\"728\" height=\"240\" src=\"https:\/\/divineshop.vn\/tin-tuc\/wp-content\/uploads\/2025\/11\/Netflix.png\" alt=\"\" class=\"wp-image-284289\" srcset=\"https:\/\/divineshop.vn\/tin-tuc\/wp-content\/uploads\/2025\/11\/Netflix.png 728w, https:\/\/divineshop.vn\/tin-tuc\/wp-content\/uploads\/2025\/11\/Netflix-300x99.png 300w, https:\/\/divineshop.vn\/tin-tuc\/wp-content\/uploads\/2025\/11\/Netflix-150x49.png 150w, https:\/\/divineshop.vn\/tin-tuc\/wp-content\/uploads\/2025\/11\/Netflix-696x229.png 696w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/><\/a><\/figure>\n\n\n\n<!--nextpage-->\n\n\n\n<iframe src=\"https:\/\/divineshop.vn\/embed?id=15612\" style=\"width: 490px; height: 480px; border: 1px solid lightgray; border-radius: 5.25px;\"><\/iframe<\/iframe>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 2\/10, T\u1ed5ng th\u1ed1ng Philippines Ferdinand Marcos Jr. \u0111\u00e3 k\u00fd th\u00f4ng qua \u0110\u1ea1o lu\u1eadt C\u1ed9ng h\u00f2a 112023, \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) 12% \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 do c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p, bao g\u1ed3m Netflix, Disney+, HBO v\u00e0 nhi\u1ec1u n\u1ec1n t\u1ea3ng kh\u00e1c. Lu\u1eadt n\u00e0y nh\u1eb1m t\u1ea1o [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":267231,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[151,165],"tags":[38,244],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.1 (Yoast SEO v18.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"Ng\u00e0y 2\/10, T\u1ed5ng th\u1ed1ng Philippines Ferdinand Marcos Jr. \u0111\u00e3 k\u00fd th\u00f4ng qua \u0110\u1ea1o lu\u1eadt C\u1ed9ng h\u00f2a 112023, \u00e1p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) 12% \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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