TY - JOUR T1 - Leveling the digital playing field. IN A dose of law [column] JF - Daily Tribune A1 - Divina, Nilo LA - English YR - 2025 UL - https://tuklas.up.edu.ph/Record/IPN-00000961306 KW - Philippine. Congress. Republic Act 12023 KW - VAT on Digital Services Act KW - Taxation ER -