

LEGAL MANDATES
The evolving framework of national laws and policies that shape governance, accountability, and public service delivery across the Philippines.
Legal mandates establish the statutory and policy foundations of governance in the Philippines. They define the authority, responsibilities, and functions of government institutions and guide the implementation of programs and reforms that serve the Filipino people.
As new laws are enacted, agencies must adapt their operations, policies, and systems to align with national priorities and respond to emerging challenges. These mandates ensure that governance remains transparent, efficient, and responsive to the country’s social, economic, and environmental needs.
The newly enacted laws listed below, including those affecting the Bureau of Internal Revenue and other government agencies, can be accessed by clicking the PDF link for each Republic Act number.
KEY ENABLING LAWS
EASE OF PAYING TAXES ACT
Introduces administrative tax reforms, modernizes tax administration by updating the taxation system, adopting the best practices, and replacing antiquated procedures.
DIGITAL VAT LAW
Imposes a 12% digital VAT on digital services consumed within the Philippines.
PHILIPPINE CREATIVE INDUSTRIES DEVELOPMENT ACT
Transforms creative industries as part of the formal economy especially the digital interactive media, essentially expanding the tax base.
