Who is responsible for paying Philippine taxes on technology transfer payments?
The law mandates that the licensor shall bear the Philippine taxes on all payments related to the technology transfer. This includes taxes on royalties or other fees paid by the licensee. This provision cannot be bypassed in standard voluntary license contracts. This tax responsibility is established in Section 88 Intellectual Property Code of the Philippines. “88.4. The Philippine taxes on all payments relating to the technology transfer arrangement shall be borne by the licensor.” January 3, 2026About Nicolas and De Vega Law Offices
Nicolas and De Vega Law Offices is a full-service law firm in the Philippines. You may visit us at the 16th Flr., Suite 1607 AIC Burgundy Empire Tower, ADB Ave., Ortigas Center, 1605 Pasig City, Metro Manila, Philippines. You may also call us at +632 84706126, +632 84706130, +632 84016392 or e-mail us at [email protected]. Visit our website https://ndvlaw.com/.
