Philippines: About Value Added Tax (VAT)

Taxes may be applicable to your purchase of TikTok Ads depending on the market or region of your "billing address", unless otherwise agreed.

Effective 2 June 2025, TikTok Pte. Ltd. ("TikTok") is registered as Non-Resident Digital Service Provider in the Philippines. In accordance with the local tax laws, we are required to charge Value-Added Tax ("VAT") at the prevailing tax rate on advertising services provided to B2C Philippines customers and remit the VAT to the Bureau of Internal Revenue ("BIR").

Business ("B2B") customers will be responsible for self-assessing and remitting the 12% VAT directly to the BIR. No VAT will be applied on the invoices from TTSG to B2B customers.If you are a B2B customer in the Phillppines, you should:

• Select "Business" as your account type in TikTok Ads Manager or Business Center; and

• Provide a valid Identification Number ("TIN") to TikTok.

Once both conditions are met, TikTok will no longer charge VAT on your future invoices. Please note that TikTok will not retrospectively adjust invoices issued before these details are provided. If you misrepresent your account type or provide an invalid TIN to TikTok, TikTok reserves the right to charge and collect VAT on your past invoices.

Note: TikTok is unable to advise you on tax matters. Please contact your tax advisor or your local tax authorities for any tax questions that you may have in relation to your Ad purchase.