In order to help foreign investors understand and familiarize themselves with the political, economic and cultural environment of the Republic of the Philippines, in particular tax regulations, and improve tax compliance, we have compiled the Tax Guide for Chinese Residents Investing in the Philippines. The guide aims to provide preliminary tax information guidance for Chinese residents to invest and engage in business activities in the Philippines, covering the following six chapters:

The first chapter is an overview of the investment environment in the Philippines；

The second chapter is an overview of the domestic tax system in the Philippines；

The third chapter introduces the Philippine tax collection administration and management system;

The fourth chapter is an overview of the special tax adjustment policy in the Philippines；

Chapter five focuses on the interpretation and application of the tax agreement between China and the Philippines；

Based on the content of the above five chapters, the sixth chapter focuses on the main tax risks that may exist in the investment of Chinese taxpayers in the Philippines.