The Philippines further clarified the scope of application of zero VAT rate preference

According to the Philippine Business World newspaper, the Philippine Taxation Bureau recently issued a guide on the collection of zero-rate value-added tax, further clarifying that the logistics service enterprises in the special economic zone (ELSE), namely, enterprises that "provide logistics support services for export enterprises", can enjoy the zero-rate value-added tax preference. Such enterprises must be registered commercial enterprises, and provide production-related raw materials and equipment logistics services for export manufacturing enterprises registered in the Philippine Special Economic Zone Management Committee and the free port areas such as Subic and Clark or the special economic zone management departments. If such enterprises provide more than 70% of their output or services to another registered ELSE, they can also enjoy zero tax rate.