MANILA, Philippines – Opisyal nang sinimulan ng gobyerno ng Pilipinas sa pamamagitan ng Department of Finance (DOF) at Bureau of Internal Revenue (BIR), ang pag-draft ng batas para ipatupad ang Global Minimum Tax (GMT), isang hakbang na naglalayong protektahan ang tax revenues ng bansa mula sa paglipat sa mga dayuhang hurisdiksyon.
Sa isang kalatas, araw ng Biyernes, sinabi ng BIR na ang nagdaos ang Joint Technical Working Group (TWG) ng kauna-unahang pulong nito noong Hulyo 7, 2026.
Ang TWG ang magda- draft ng legislative at administrative framework na kakailanganin para ipatupad ang bagong global tax standard.
Ang GMT ay bahagi ng Organization for Economic Co-operation and Development/Group of 20 (OECD/G20) international tax reform. Nangangailangan ito ng multinational enterprises (MNEs) na may taunang global revenues na kahit papaano ay €750 million upang bayaran ang minimum effective tax rate na 15% sa bawat hurisdiksyon kung saan sila nagpapatakbo.
May atas na repasuhin at pagtugma-tugmain ang lahat ng legislative, regulatory, at administrative measures na may kinalaman sa GMT, tatayong chairman ng TWG si DOF Undersecretary Rolando Ligon Jr., kasama si BIR Commissioner Charlito Martin Mendoza na magsisilbi bilang vice chair.
Kabilang naman sa magiging miyembro nito ay sina DOF Undersecretary Karlo Fermin Adriano; DOF Assistant Secretaries Juvy Danofrata at Euvimil Nina Asuncion; BIR Deputy Commissioners Larry Barcelo, Marissa Cabreros, and Vener Baquiran; at National Tax Research Center Executive Director Mark Lester Aure.
“As a member of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, the Philippines must undertake the necessary policy and technical preparations for the possible implementation of the Global Minimum Tax through appropriate domestic legislation,” ang winika ni Ligon.
“Our task is to thoroughly address the legal, tax, administrative, and operational issues involved and ensure that key policy decisions and recommendations are carefully studied before they are advanced,” aniya pa rin.
Para suportahan ang rollout, bumuo ang TWG ng specialized subgroups na nakatuon sa legal framework, tax administration, capacity development, stakeholder engagement, at post-implementation monitoring.
Ayon sa BIR, tinukoy naman ng TWG ang mga mahahalagang lugar kung saan tinukoy ang mga pinakamahalagang lugar kung saan mangangailangan ang bansa, kung saan kakailanganin ng bansa ang international technical assistance, kabilang na ang pagpapalakas sa audit capabilities ng BIR, pag-upgrade sa IT systems para ma-secure ang international data sharing, at magsagawa ng legislative workshops.
Tinalakay din ng grupo ang pagsama sa international networks kapalit ng Global Anti-Base Erosion (GloBE) Information Returns at i-incorporate ang Country-by-Country Reporting requirements sa domestic law.
“More than drafting legislation, the work ahead involves preparing the administrative processes, digital systems, technical capabilities, and institutional arrangements needed to implement the framework effectively and provide clear guidance to affected taxpayers,” ayon kay Mendoza.
“The DOF and BIR will continue working closely with partner agencies, Congress, development partners, and stakeholders to develop a Philippine Global Minimum Tax framework that aligns with international standards, is administratively workable, and supports the country’s fiscal and investment policy objectives,” ang sinabi pa rin ni Mendoza. (KRIS JOSE)
