A Guide to Taxation in the Philippines

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tags-corporate-tax tags-personal-income-tax tags-philippines tags-value-added-tax"> <h1 class="title-border">A Guide to Taxation in the Philippines – Updates for 2025</h1> <div class="meta"> <time class="entry-date" datetime="2025-02-20T00:30:18+08:00">February 20, 2025</time> <span>Posted by <a class="url fn n" href="https://www.aseanbriefing.com/news/author/asean-briefing/" title="View all posts by ASEAN Briefing" rel="author">ASEAN Briefing</a></span> <span class="writtenby">Written by <a class="url fn n ab-author" data-name="Ayman Falak Medina" target="_blank" href="https://www.asiabriefing.com/personnel/ayman-falak.html">Ayman Falak Medina</a> </span> <span class="readingtime">Reading Time: <strong><span class="span-reading-time rt-reading-time"><span class="rt-label rt-prefix"></span> <span class="rt-time"> 6</span> <span class="rt-label rt-postfix">minutes</span></span></strong></span> </div> <p>The taxation policy in the Philippines is chiefly governed by the following Republic Acts:</p> <ul> <li>The Corporate Recovery and Tax Incentives for Enterprises Act (CREATE Act)</li> <li>Tax Reform for Acceleration and Inclusion (TRAIN) Law</li> <li>Article VI, Section 28 of the Constitution;</li> <li>The National Internal Revenue Code; and</li> <li>Local Government Code of 1991.</li> </ul> <h2>Tax structure</h2> <p>The country imposes a territorial tax system, meaning only Philippine-sourced income is subject to Philippine taxes.</p> <h2>Corporate income tax</h2> <p>The corporate income tax rate is 25 percent. </p> <p>Domestic micro, small, and medium-sized companies will directly benefit from a preferential rate of 20 percent (businesses with taxable income of up to PHP 5 million (US$85,611) and not exceeding PHP 100 million (US$1.7 million).</p> <p>The CIT of 25 percent is levied on net income on all sources. Non-resident companies are taxed only on their Philippine-sourced income. Domestic companies are taxed on their worldwide income.</p> <h3 data-wpview-marker="https%3A%2F%2Fwww.dezshira.com%2Fcareer%2Fdetails%2Fmalaysia%2F-315.html">Ease of Paying Taxes (EOPT) Act</h3> <p>The Ease of Paying Taxes Act, also known as Republic Act No. 11976, became effective on January 22, 2024. This law aims to modernize tax administration and streamline processes to encourage easier compliance for taxpayers. Notable changes include the new classification of taxpayers.</p> <p>Taxpayers are now categorized based on gross sales:</p> <ul> <li>Micro: Less than PHP 3 million (US$51,379);</li> <li>Small: PHP 3 million to less than PHP 20 million (US$342,529);</li> <li>Medium: PHP 20 million to less than PHP 1 billion (US$17.1 million); and</li> <li>Large: PHP 1 billion and above.</li> </ul> <h3>Minimum corporate income tax</h3> <p>A minimum corporate income tax (MCIT) of two percent is imposed on the gross income of domestic and resident foreign corporations annually. It is imposed from the beginning of the fourth taxable year immediately following the commencement of the business operations of the corporation. The MCIT is imposed when the standard 20 percent CIT is lower than the two percent MCIT on the company’s gross income. Any excess of the MCIT over the normal tax may be carried forward and credited against the normal tax for the three immediately succeeding taxable years.</p> <h2>Withholding tax</h2> <h3>Dividends</h3> <p>Dividends distributed by a resident company are subject to withholding tax at 25 percent; those distributed to non-residents are taxed at 15 percent, provided the country of the non-resident recipient allows a tax credit of 15 percent. The withholding tax may be reduced under an applicable tax treaty.</p> <h3>Interest</h3> <p>Interest paid to a non-resident is subject to a 20 percent withholding tax unless otherwise stipulated under a tax treaty.</p> <h3>Royalty</h3> <p>Royalty payments made to a domestic or resident company are subject to a final withholding tax of 20 percent. A 25 percent withholding tax is levied on royalty payments to non-residents.</p> <h2>Fringe benefits tax</h2> <p>Fringe benefits granted to supervisory and managerial employees are subject to a 35 percent tax on the grossed-up monetary value of the fringe benefit. Under new income tax regulations, fringe benefits mean any good, service, or other benefit granted in cash or kind, other than the basic compensation, by an employer to an individual employee.</p> <p>The benefits include, but are not limited to: housing, expense accounts, vehicles, household personnel, interest on loans at below market rate, club membership fees, expenses for foreign travel, holiday and vacation expenses, education assistance, and life or health insurance and other non-life insurance premiums.</p> <p>Fringe benefits tax, however, is not imposed when the fringe benefits are deemed necessary to the nature of your business.</p> <h2>Branch profit remittance tax</h2> <p>Branches of foreign companies in the Philippines, except those registered with the Philippine Economic Zone Authority, are subject to income tax at 30 percent of their income derived within the Philippines. A 15 percent branch profit remittance tax (BPRT) is levied on the after-tax profits remitted by a branch to its head office. After-tax profits remitted by a branch do not include income items that are not effectively</p> <p>connected with the conduct of its trade or business in the Philippines. Such income items include interests, dividends, rents, royalties, including remuneration for technical services, salaries, wages, premiums, annuities, emoluments or other fixed or determinable annual, periodic, or casual gains, profits, income, and capital gains received during each taxable year from all sources within the Philippines.</p> <h2>Improperly accumulated earnings tax</h2> <p>Income accumulated by closely held corporations to avoid tax attracts an improperly accumulated earnings tax (IAET) of 10 percent. The closely held corporation may refer to companies wherein at least 50 percent of the capital stock or voting power is owned directly or indirectly by not more than 20 individuals.</p> <p><div class="briefing-cta float-left"> <div class="related">Find Business Support</div> <div class="cta-title"><a class="dsa_related_services" href="https://www.dezshira.com/services/tax" target="_blank">our tax professionals have a deep understanding of Asia’s complex tax environments</a></div> <div class="briefing-logo"><a class="dsa_related_services" href="https://www.dezshira.com/services/tax" target="_blank"><img alt="" src="" data-src="https://www.asiabriefing.com/assets_ab/images/dsa-logo.svg" class="lazy"></a></div> </div>The tax base of the 10 percent IAET is the taxable income of the current year plus income exempt from tax, income excluded from gross income, income subject to final tax, and the amount of net operating loss carry-over deducted. Corporations excluded from the ambit of the IAET include banks and other nonbank financial intermediaries; insurance companies; publicly held corporations; taxable partnerships; general professional partnerships; non-taxable joint ventures; and duly registered enterprises located within the special economic zones declared by law, which enjoy payment of special tax rate on their registered operations or activities in place of other taxes, national or local.</p> <p>The criteria to determine the liability for the IAET is the purpose of the accumulation of the income and not the consequences of the accumulation. That is, if a company allows its earnings or profits to accumulate within its reasonable needs, then it would not be subject to the tax unless proven to the contrary.</p> <h2>Personal income tax</h2> <p>The Philippines implements a progressive personal income tax rate of up to 35 percent. </p> <table style="width: 100%;" width="100%"> <thead> <tr> <td style="text-align: center; width: 98.9189%;" colspan="3" width="602"> <p>Personal Income Tax Rates in the Philippines</p> </td> </tr> </thead> <tbody> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>Income</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>2024 tax rate (%)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>2025 tax rate (%)</p> </td> </tr> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>0 – PHP 250,000 (US$4,279)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>0</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>0</p> </td> </tr> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>PHP 250,001 (US$4,279) – PHP 400,000 (US$6,848)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>15</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>15</p> </td> </tr> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>PHP 400,001 (US$6,848) – PHP 800,000 (US$13,697)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>20</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>20</p> </td> </tr> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>PHP 800,001 (US$13,697) – PHP 2,000,000 (US$34,242)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>25</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>25</p> </td> </tr> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>PHP 2,000,001 (US$34,242) – PHP 8,000,000 (US$136,972)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>30</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>30</p> </td> </tr> <tr> <td style="text-align: center; width: 32.973%;" width="201"> <p>Above 8,000,000 (US$136,972)</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>35</p> </td> <td style="text-align: center; width: 32.973%;" width="201"> <p>35</p> </td> </tr> </tbody> </table> <h3>Value-added tax</h3> <p>The 12 percent value-added tax (VAT) rate is imposed on most goods and services that have achieved actual gross sales of over PHP 3 million (US$53,562).</p> <h4>VAT exemption for exporters of local purchases</h4> <p>The Philippines issued a value-added tax (VAT) exemption for registered exporters on their local purchases of goods and services through Revenue Regulations (RR) No. 21-2021.</p> <p>The VAT privilege covers the sale of equipment, supplies, packaging materials, and goods, among others, for a maximum period of up to 17 years.</p> <h4>What services are subject to VAT exemption?</h4> <p>The services performed by a VAT-registered person that is subject to VAT exemption are as follows:</p> <ul> <li>Sale of raw materials, packaging materials, supplies, inventories, and goods, to a registered enterprise and used in its registered activity;</li> <li>Sale of services, including the provision of basic infrastructure, maintenance, utilities, repair of equipment, to a registered enterprise;</li> <li>Services rendered to persons engaged in air transport operations or international shipping, including leases of property, provided that these services are exclusively used for air transport operations or international shipping;</li> <li>The transport of passengers and cargo by domestic air or sea vessels from the Philippines to a foreign country;</li> <li>Sales to persons or entities who are exempted from direct and indirect taxes under special international agreements to which the Philippines is a signatory;</li> <li>The manufacturing, processing, or repacking of goods for persons or entities that is doing business outside of the Philippines, and the said goods are subsequently exported and paid for by foreign currency; and</li> <li>The sale of power is generated through renewable resources such as geothermal and steam, hydropower, biomass, solar, and wind, among others.</li> </ul> <p>Newly registered export enterprises under CREATE can enjoy the VAT exemption for a maximum of 17 years starting from the date of registration. Meanwhile, existing registered export companies located inside freeport zones and ecozones, the VAT exemption shall be until the expiration of the transitory period.</p> <p>A registered export enterprise is a corporation, partnership, or other entity established under Philippine laws and registered with an Investment Promotion Agency (IPA). They must also engage in manufacturing, assembling, or processing activities that result in the direct exportation of manufactured or processed products.</p> <h4>Revised VAT policy on foreign digital services</h4> <p>As of July 2024, the Philippines government began imposing a 12 percent VAT on non-resident (foreign) business-to-customer (B2C) services through Senate Bill 2528. The move aims to ensure a more competitive environment for local digital service providers.</p> <p>Senate Bill 2528 defines a digital service as ‘any service supplied over the internet or electronic network with the use of information technology and where the supply of the service is automated’.</p> <p>As such, this can include any of the following:</p> <ul> <li>Cloud service;</li> <li>Online marketplace;</li> <li>Digital goods;</li> <li>Search engines;</li> <li>Online media; and</li> <li>Online platforms.</li> </ul> <p>A digital service provider is defined as either a ‘resident or non-resident supplier of digital services to a consumer who consumes digital services subject to VAT in the Philippines’. The digital service provider is considered a non-resident if it has no physical presence in the country.</p> <h2><strong>File and pay anywhere</strong></h2> <p>Taxpayers can now file returns and pay taxes at any authorized agent bank or Revenue District Office (RDO), enhancing convenience and eliminating the 25% surcharge on wrong-venue filings.</p> <h3>CREATE More Act</h3> <p>In October 2024, the Philippine government approved the Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act with the aim of making the country an attractive destination for foreign investment.</p> <p>The CREATE MORE Act builds upon the foundations of the 2021 Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act by introducing several key enhancements to the Philippines’ tax incentive framework. These enhancements include the introduction of a 20 percent corporate income tax (CIT) rate, VAT incentives, and deductions for energy and research and development, among others.</p> <p>One of the most significant amendments under CREATE MORE is the introduction of a 20 percent CIT rate for Registered Business Enterprises (RBEs) under the Enhanced Deductions Regime (EDR). This rate applies to taxable income derived from registered projects or activities during the taxable year, effectively reducing overall tax liabilities.</p> <p>To further incentivize investments, the CREATE MORE Act increases the range and percentage of deductible expenses under the EDR:</p> <ul> <li><strong>Power expenses:</strong> Additional deductions for power expenses are increased to 100% from the previous 50 percent, making the Philippines a more attractive destination for energy-intensive industries like manufacturing and logistics.</li> <li><strong>Trade fairs and exhibitions:</strong> Businesses can now deduct expenses related to trade fairs and exhibitions, encouraging market expansion both locally and internationally.</li> <li><strong>Net operating loss carry-over (NOLCO):</strong> Companies can carry over net operating losses as deductions within five years following the Income Tax Holiday (ITH) period of a project, rather than within the taxable year of the loss.</li> </ul> <div class="article-credit"> <p><strong>About Us</strong></p> <p>ASEAN Briefing is one of five regional publications under the <a target="_blank" href="https://www.asiabriefing.com/">Asia Briefing</a> brand. 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To add free Knowledge Hub access follow the link we emailed to '+showEmail+'.<br /> Request us to <strong><a href="javascript:request_resend_welcome_email()">resend email</a></strong>, or start a new account <strong><a href="https://www.india-briefing.com/complete-register?email='+showEmail+'&v2&fromPopupMessage" target="_blank">here</a>.</strong></div>'; if(show_message) show_message.innerHTML=message_text; if(show_message_2) show_message_2.innerHTML=message_text; } else if(response=="subscriber"){ allowSubscription=false; message_text="<div class='alert alert-success' style='width:630px;margin:auto;'>Hey! you seems to be a registered user of Asia Briefing Already. <a href='https://www.asiabriefing.com/login' target='_blank'>Click here to login.</div>"; if(show_message) show_message.innerHTML=message_text; if(show_message_2) show_message_2.innerHTML=message_text; } else { if(show_message) show_message.innerHTML=""; if(show_message_2) show_message_2.innerHTML=""; allowSubscription=true; 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}else if(step_1_email && step_1_email.value!=""){ send_welcome_email_email.value=step_1_email.value; } var formData = new FormData(document.querySelector('form#send_welcome_email')); var xhr = new XMLHttpRequest(); xhr.open('POST', 'send_welcome_email', true); xhr.onreadystatechange = function () { if (xhr.readyState === 4 && xhr.status === 200) { // var response = JSON.parse(xhr.responseText); // console.log('Success:', xhr.responseText); show_message.innerHTML='<div class="alert alert-success" style="width:630px;margin:auto;">Email sent to your inbox.</div>'; show_message_2.innerHTML='<div class="alert alert-success" style="width:630px;margin:auto;">Email sent to your inbox.</div>'; } else if (xhr.readyState === 4) { // console.error('Error:', xhr.status); show_message.innerHTML='<div class="alert alert-error" style="width:630px;margin:auto;">Sorry, some error occured.</div>'; show_message_2.innerHTML='<div class="alert alert-error" style="width:630px;margin:auto;">Sorry, some error occured.</div>'; 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var region_checkbox_val = "" for (var i = 0; i < region_checkbox.length; i++) { region_checkbox_val += region_checkbox[i].value + ","; } if (region_checkbox_val == "") region_checkbox_val = "asean"; var category_checkbox = document.querySelectorAll("input[name='search_category']:checked"); var category_checkbox_val = "" for (var i = 0; i < category_checkbox.length; i++) { category_checkbox_val += category_checkbox[i].value + ","; } if (category_checkbox_val == "") category_checkbox_val = ""; if (keyword != "") { var xhttp = new XMLHttpRequest(); xhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 200) { search_loading.classList.add("d-none"); countryGuideSearchPopup.innerHTML = xhttp.responseText; } } var qs = 'https://www.aseanbriefing.com/searchALLTypes?region=asean&q=' + encodeURIComponent(keyword); if (region_checkbox_val != "") { qs += "&region=" + region_checkbox_val; } if (category_checkbox_val != "") { qs += "&category=" + category_checkbox_val; } xhttp.open("GET", qs, true); xhttp.send(); } return false; } function doSearchFull(type) { var keyword = document.getElementById("searchKeyword").value; search_loading.classList.remove("d-none"); // currentFullSearchText.innerHTML=type.toUpperCase(); var region_checkbox = document.querySelectorAll("input[name='search_restrict']:checked"); var region_checkbox_val = "" for (var i = 0; i < region_checkbox.length; i++) { region_checkbox_val += region_checkbox[i].value + ","; } if (region_checkbox_val == "") region_checkbox_val = "asean"; if (keyword != "") { var xhttp = new XMLHttpRequest(); xhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 200) { search_loading.classList.add("d-none"); countryGuideSearchFullResult.innerHTML = xhttp.responseText; } } var qs = 'https://www.aseanbriefing.com/searchAll?region=asean&q=' + encodeURIComponent(keyword) + '&type=' + type; if (region_checkbox_val != "") { qs += "&region=" + region_checkbox_val; } xhttp.open("GET", qs, true); xhttp.send(); } return false; } // Assign Search Timer var delayTimer; function handleTimer() { clearTimeout(delayTimer); delayTimer = setTimeout(doSearchAll, 1000); } // Auto focus on search popup var searchModel = document.querySelector('.model-trigger[data-model="serach-modal"]'); if (searchModel) { searchModel.addEventListener('click', function(e) { window.setTimeout(function() { document.getElementById("searchKeyword").focus(); }, 20); }) } // Accordion toggle var coll = document.getElementsByClassName("guide-c"); var i; for (i = 0; i < coll.length; i++) { coll[i].addEventListener("click", function() { this.classList.toggle("active"); var guidecategorylist = this.nextElementSibling; if (guidecategorylist.style.display === "block") { guidecategorylist.style.display = "none"; } else { guidecategorylist.style.display = "block"; } }); } </script> <div class="scrolldown-instruction"> <div class="arrow"></div> </div> <a class="top-link hide" href="" id="js-top"> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24"> <path d="M0 16.67l2.829 2.83 9.175-9.339 9.167 9.339 2.829-2.83-11.996-12.17z"></path> </svg> <span class="screen-reader-text">Back to top</span> </a> <script> // Guide Download Click Tracker var modelTrigger = document.querySelectorAll(".model-trigger"); for (i = 0; i < modelTrigger.length; i++) { if (modelTrigger[i] && (modelTrigger[i].classList.contains("download-guide") || modelTrigger[i].classList.contains("download-btn") || modelTrigger[i].classList.contains("mobile_download_button"))) { modelTrigger[i].addEventListener('click', function(e) { var pubIframe = document.querySelector("iframe.publiction-preview-iframe"); if (pubIframe) { pubIframe.src = "https://www.asiabriefing.com/download_guide_popup/"; } }); } } // End of Glide Download Click Tracker // const toggler = document.getElementById("menu-toggler"); // const sublistToggler = document.getElementById("menu-list"); // const container = document.getElementsByClassName("container")[0]; // let flag = false; // const menuToggle = () => { // toggler.classList.toggle("open"); // if ( // !toggler.classList.contains("open") && // container.classList.contains("newHeight") // ) { // container.classList.remove("newHeight"); // } // if (toggler.classList.contains("open") && flag) { // container.classList.add("newHeight"); // } // }; // const submenuToggle = (e) => { // if (e.target.children[1]) { // e.target.children[1].classList.toggle("open"); // flag = e.target.children[1].classList.contains("open") ? true : false; // container.classList.toggle("newHeight"); // } // }; // [...sublistToggler.children].forEach((element) => // element.addEventListener("click", (e) => submenuToggle(e)) // ); // toggler.addEventListener("click", () => menuToggle()); // Lazy Loading Images document.addEventListener("DOMContentLoaded", function() { // Load mega menu var menuDiv=document.getElementById("menu-list"); const xhr = new XMLHttpRequest(); xhr.open('GET', 'https://www.aseanbriefing.com/cache/menu_aseanb.php', true); xhr.onreadystatechange = function() { if (xhr.readyState === XMLHttpRequest.DONE && xhr.status === 200) { menuDiv.innerHTML = xhr.responseText; var menuDivUpdated=document.getElementById("menu-list"); // Reinitiate Model For Search initiateModelsOnPage(); // Reinitiate copy mobile to hamburger if (document.getElementById("menu-list") && document.getElementById("push-menu-list")) document.getElementById("push-menu-list").innerHTML = document.getElementById("menu-list").innerHTML; // click for mega menu li on mobile var menus_li = document.querySelectorAll("#push-menu-list > ul > li"); for (i = 0; i < menus_li.length; i++) { menus_li[i].addEventListener("click", function(e) { // e.preventDefault(); e.stopPropagation(); this.classList.toggle("active"); }); } // Reinitiate lazy load images inside mega menu var megaMenus=document.querySelectorAll("#menu-list ul li"); megaMenus.forEach(function(m){ m.addEventListener("mouseover",function(e){ var menuLazyImages = m.querySelectorAll("img.lazy"); menuLazyImages.forEach(function(img) { img.src = img.dataset.src; img.classList.remove('lazy'); }); }); }); // across asean handler var across_asean_menus=document.querySelector("#headerNav .multilevel_across_asean"); if(across_asean_menus){ let across_asean_menus_l1=across_asean_menus.querySelectorAll("#headerNav .asean_level1 ul li"); let across_asean_menus_l2=across_asean_menus.querySelectorAll("#headerNav .asean_level2 ul"); for(i=0;i<=across_asean_menus_l1.length;i++){ if(across_asean_menus_l1[i]){ across_asean_menus_l1[i].addEventListener("mouseover",function(e){ console.log(across_asean_menus_l1[i]); let showDiv=e.target.getAttribute("data-show"); if(!isNaN(showDiv) && showDiv!=null){ // reset active for(i=0;i<=across_asean_menus_l1.length;i++){ if(across_asean_menus_l1[i]) across_asean_menus_l1[i].classList.remove("mm_active"); if(across_asean_menus_l2[i]) across_asean_menus_l2[i].classList.add("hide"); } let mega_menu_level2 = document.querySelector(`.multilevel_across_asean .asean_level2 ul.hide[data-show="${showDiv}"]`); console.log(mega_menu_level2); if(mega_menu_level2) mega_menu_level2.classList.remove("hide"); setTimeout(function(){ let mega_menu_level2_2 = document.querySelector(`.multilevel_across_asean .asean_level2 ul.hide[data-show="${showDiv}"]`); console.log("again",mega_menu_level2_2); if(mega_menu_level2_2) { for(i=0;i<=across_asean_menus_l1.length;i++){ if(across_asean_menus_l1[i]) across_asean_menus_l1[i].classList.remove("mm_active"); if(across_asean_menus_l2[i]) across_asean_menus_l2[i].classList.add("hide"); } mega_menu_level2_2.classList.remove("hide"); } },400); e.target.parentElement.classList.add("mm_active"); } }) } } } // end of across asean handler } }; xhr.send(); // Lady Load images var lazyloadImages = document.querySelectorAll("img.lazy"); var lazyloadThrottleTimeout; function lazyload() { if (lazyloadThrottleTimeout) { clearTimeout(lazyloadThrottleTimeout); } lazyloadThrottleTimeout = setTimeout(function() { var scrollTop = window.pageYOffset; lazyloadImages.forEach(function(img) { if (img.offsetTop < (window.innerHeight + scrollTop)) { img.src = img.dataset.src; img.classList.remove('lazy'); } }); if (lazyloadImages.length == 0) { document.removeEventListener("scroll", lazyload); window.removeEventListener("resize", lazyload); window.removeEventListener("orientationChange", lazyload); } }, 20); } document.addEventListener("scroll", lazyload); window.addEventListener("resize", lazyload); window.addEventListener("orientationChange", lazyload); window.addEventListener("load", lazyload); // if(menuDiv) menuDiv.addEventListener("mouseenter", lazyload); ////////////////////////////////////// // Populating RHS Events Widget //document.addEventListener("DOMContentLoaded", function(){ // To avoid resource unavailable issue setTimeout(function() { var xmlhttp = new XMLHttpRequest(); var url = "https://www.aseanbriefing.com/cache/events_asean.json"; // var url = "/cache/events_vietnam.json?2"; xmlhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 200) { var eventsData = JSON.parse(this.responseText); showEventsOnCarousel(eventsData); portalMenuScripts(); if (typeof Glide != "undefined" && document.querySelector('#event-slider') !== null) { new Glide("#event-slider").mount(); } } }; xmlhttp.open("GET", url, true); xmlhttp.send(); }, 1000); function showEventsOnCarousel(eventsData) { console.log(eventsData); var out = ""; var out_indicator = ""; var i; for (i = 0; i < eventsData.length; i++) { var mS = ['Jan', 'Feb', 'Mar', 'Apr', 'May', 'June', 'July', 'Aug', 'Sept', 'Oct', 'Nov', 'Dec']; var dt = new Date(eventsData[i].start_date); active = ""; if (i == 0) active = "active"; out_indicator += `<button class="glide__bullet ${active}" data-glide-dir="=${i}"></button>`; out += ` <li class="glide__slide glide__slide--${active}"> <div class="hp-event-row"> <div class="hp-event-date"><span>${dt.getDate()}</span><span>${mS[dt.getMonth()]}</span></div> <div class="hp-event-info"><a class="hp-event-link" href="https://www.dezshira.com/events/details/${eventsData[i].slug}" target="_blank"> <h3 class="hp-event-title">${eventsData[i].name}</h3> </a> <div> <span class="hp-event-time">${eventsData[i].location}</span> </div> </div> </div> <div class="event-experty">`; for (const property in eventsData[i].speaker) { designation = eventsData[i].speaker[property].designation; if (designation == "" || designation == undefined) { designation = eventsData[i].speaker[property].designation1.name; //if(designation!="Partner") designation+=", "+eventsData[i].speaker[property].designation1.department; } out += `<div class="experty-Profile"> <a href="http://www.dezshira.com/personnel/${eventsData[i].speaker[property].url}" target="_blank"><img class="img-circle" src="https://www.asiabriefing.com/site-mgmt-v2/new/userfiles/personnel/${eventsData[i].speaker[property].picture}" alt="" width="140" height="140"></a> <h4><a href="http://www.dezshira.com/personnel/${eventsData[i].speaker[property].url}">${eventsData[i].speaker[property].f_name} ${eventsData[i].speaker[property].l_name}</a></h4> <h5>${designation}</h5> </div>`; } out += `</div> <div class="register"><a href="https://www.dezshira.com/events/details/${eventsData[i].slug}" target="_blank" class="btn btn-theme">Join Event</a></div> </div></li>`; } document.getElementById("load_events_carousel").innerHTML = out; document.getElementById("load_events_carousel_indicators").innerHTML = out_indicator; } }); // Additional JS var currentLink = window.location.pathname + window.location.search; var currentActiveMenuArray = document.querySelectorAll("nav ul.nav-list li a[href$='" + currentLink + "']"); for (var i = 0; i < currentActiveMenuArray.length; i++) { currentActiveMenu = currentActiveMenuArray[i]; if (currentActiveMenu) { while (currentActiveMenu.parentNode) { currentActiveMenu = currentActiveMenu.parentNode; if (currentActiveMenu) { currentActiveMenu.classList.add("active"); } if (currentActiveMenu == document.querySelector('nav ul.nav-list')) break; } } } // Track mega menu visibility // var menuLists = document.querySelectorAll("#menu-list > ul > li"); // var modelDIM = document.querySelector(".model_dim"); // for (i = 0; i <= menuLists.length; i++) { // if (menuLists[i]) { // let menuAnchor = menuLists[i].querySelector('a'); // if (menuAnchor.classList.contains("has-dropdown")) { // menuLists[i].addEventListener('mouseover', function(e) { // modelDIM.style.display = 'block'; // }); // menuLists[i].addEventListener('mouseout', function(e) { // modelDIM.style.display = 'none'; // }); // } // } // } // Mega Menu Accordion on Mobile if (document.getElementById("menu-list") && document.getElementById("push-menu-list")) document.getElementById("push-menu-list").innerHTML = document.getElementById("menu-list").innerHTML; // click for mega menu li on mobile var menus_li = document.querySelectorAll("#push-menu-list > ul > li"); for (i = 0; i < menus_li.length; i++) { menus_li[i].addEventListener("click", function(e) { if (!menus_li[i].hasAttribute("data-skip")) { // e.preventDefault(); e.stopPropagation(); this.classList.toggle("active"); } }); } function myHeadernav() { var element = document.getElementById("headerNav"); element.classList.add("show"); } function breadCrumbFunction() { var x = document.getElementById("breadcrumbNav"); if (x.style.display === "block") { x.style.display = "none"; } else { x.style.display = "block"; } } function changeMapColor(country) { var path = document.querySelector("path#" + country); var path_active = document.querySelector("path.active"); if (path_active) { path_active.classList.remove("active"); } if (path) { path.classList.add("active"); } } // Mega menu close button var megaMenuCloseBtns = document.querySelectorAll(".mega-menu-close-btn"); for (i = 0; i <= megaMenuCloseBtns.length; i++) { if (megaMenuCloseBtns[i]) { megaMenuCloseBtns[i].addEventListener('click', function(e) { e.preventDefault(); var p = this.parentNode.parentNode.parentNode; p.style.display = 'none'; setTimeout(() => { p.style.display = ''; }, 400); }); } } // Table spacing on top var guideTables = document.querySelectorAll("table.table"); for (gt = 0; gt <= guideTables.length; gt++) { var guideTable = guideTables[gt]; if (guideTable) { var firstTR_TD = guideTable.querySelectorAll("thead>tr:first-child td"); // console.log(firstTR_TD); var totalTDs_count = 0; for (gt_td = 0; gt_td <= firstTR_TD.length; gt_td++) { if (firstTR_TD[gt_td]) { if (firstTR_TD[gt_td].getAttribute("colspan")) totalTDs_count += firstTR_TD[gt_td].getAttribute("colspan"); else totalTDs_count++; } } // console.log(totalTDs_count); let t=guideTable.querySelector("thead>tr:first-child"); if(t){ t.insertAdjacentHTML('beforebegin', "<tr><td colspan='" + totalTDs_count + "' style='background:white;border-top:0;'></td></tr>"); } } } function updateCSRFTokens() { var TokenNameKey = document.querySelectorAll('.TokenNameKey'); var TokenValueKey = document.querySelectorAll('.TokenValueKey'); var RandomString = Math.random().toString(36).substring(2, 15) + Math.random().toString(36).substring(2, 15); var xhttp = new XMLHttpRequest(); xhttp.onreadystatechange = function() { if (this.readyState == 4 && this.status == 200) { var csrfResponse = JSON.parse(xhttp.responseText); for (var i = 0; i < TokenNameKey.length; i++) { TokenNameKey[i].value = csrfResponse.TokenName; TokenValueKey[i].value = csrfResponse.TokenValue; } } }; xhttp.open("GET", '/api/csrf?' + RandomString, true); xhttp.send(); } updateCSRFTokens(); </script> <script src="https://www.aseanbriefing.com/assets/js/vendor.js?v1.3"></script> <script src="https://www.aseanbriefing.com/assets/js/scripts.js?v.2.8"></script> <script> if (typeof Glide != "undefined" && document.querySelector('#re-publication') !== null) { var _Glide3; var _newsSlider2 = new Glide("#re-publication", (_Glide3 = { type: "carousel", startAt: 0, perView: 1, gap: 0, autoplay: 10000, animationDuration: 200, animationTimingFunc: "ease", peek: 0, dragThreshold: false }, _defineProperty(_Glide3, "autoplay", false), _defineProperty(_Glide3, "keyboard", false), _Glide3)).mount(); } // Add Tracking to DSA Links from news const currentPortalPath = window.location.pathname; if (currentPortalPath) { // Loop through all anchor elements on the page const DSALinks = document.querySelectorAll('a'); if(DSALinks){ DSALinks.forEach(link => { const href = link.getAttribute('href'); // Check if the link starts with the specified domain if (href && href.startsWith('https://www.dezshira.com')) { // Append the current path as a query parameter to the URL const separator = href.includes('?') ? '&' : '?'; const updatedHref = `${href}${separator}ENTRY=${encodeURIComponent(encodeURIComponent(currentPortalPath))}`; link.setAttribute('href', updatedHref); } }); } } </script> <script> function portalMenuScripts(){ var loaded_menu=[]; var country_default="singapore"; function updateMegaMenu(country){ if(loaded_menu.includes(country)) return false; setTimeout(function() { load_country_menu(country); }, 100); } function load_country_menu(country){ country_default=country; for(i=0;i<=loaded_menu.length;i++){ if(loaded_menu[i]){ if(loaded_menu[i][0]==country) { changeMenu(country); return; } } } // Polyfill for fetch if (!window.fetch) { // Include "whatwg-fetch" polyfill var script = document.createElement('script'); script.src = 'https://cdnjs.cloudflare.com/ajax/libs/fetch/3.0.0/fetch.min.js'; document.head.appendChild(script); } // var load_url='/doing-business-guide/json/'+country; var load_url='https://www.aseanbriefing.com/cache/country_'+country+'.json' // Fetch the JSON data fetch(load_url) .then(response => response.json()) .then(data => { loaded_menu.push([country,data]); changeMenu(country); }) .catch(error => console.error('Error fetching JSON:', error)); } function changeMenu(country){ for(i=0;i<=loaded_menu.length;i++){ if(loaded_menu[i] && loaded_menu[i][0]==country){ data=loaded_menu[i][1]; } } const mega_menu_level3=document.querySelector('#menu-list #mega_menu_level3'); const menu_level1=document.querySelector('#menu-list ul#mega_menu_level1'); const menu_level2=document.querySelector('#menu-list #mega_menu_level2'); const menu_level3=document.querySelector('#menu-list #mega_menu_level3'); const Mobile_mega_menu_level2=document.querySelector("#push-menu-list .mega_menu_level2"); const submenuContainer=menu_level1.parentElement.parentElement.parentElement.parentElement; var l1_active_class="mm_active"; var l2_active_class="mm_active"; mega_menu_level3.innerHTML=''; menu_level1.innerHTML=''; menu_level2.innerHTML=''; var subGuidesHTML=''; Object.keys(data).forEach(function(sectionKey) { var section = data[sectionKey]; var subGuides = section.sub_guides; menu_level1.innerHTML+=`<li class="${l1_active_class}"><a href="/doing-business-guide/${section.slug}" data-show="${section.id}">${section.name}</a></li>`; l1_active_class=""; subGuidesHTML+=`<ul data-show="${section.id}" class="${l2_active_class}"><li><a style="color:#252525 !important;" href="/doing-business-guide/${section.slug}">${section.name} Guides</a></li>`; l2_active_class="hide"; subGuides.forEach((subGuide,index)=>{ subGuidesHTML+=`<li class=""><a href="/doing-business-guide/${subGuide.slug}">${subGuide.title_dynamic}</a></li>`; // console.log(subGuide,index); }); subGuidesHTML+='</ul>'; if(menu_level2) menu_level2.innerHTML=subGuidesHTML; if(Mobile_mega_menu_level2) Mobile_mega_menu_level2.innerHTML=subGuidesHTML; // Attach the hover event listener to level 1 and level 2 items const level1And2Items = document.querySelectorAll("div#menu-list .level1 a"); level1And2Items.forEach(item => { item.addEventListener("mouseover", handleMegaMenuHover); }); const level2Items = document.querySelectorAll("div#menu-list .level2 a"); level2Items.forEach((item) => { const currentMenu = item.getAttribute("href"); const country_temp = country; // Set the appropriate country value // const debouncedShowMenuDescription = debounce(showMenuDescription, 300); let hoverTimeout; item.addEventListener("mouseover", function (event) { //hoverTimeout = setTimeout(function () { // Add active class to the current li element const activeLis = document.querySelectorAll("div#menu-list .level2 li.mm_active"); if(activeLis){ activeLis.forEach(li => { li.classList.remove("mm_active"); }); } const currentLi = event.target.parentElement; if (currentLi) { currentLi.classList.add("mm_active"); } showMenuDescription(currentMenu, country_temp); //}, 300); }); item.addEventListener('mouseout', function(event){ clearTimeout(hoverTimeout); }); }); }) activeDefailtView(submenuContainer); // Copy to mobile menu // setTimeout(copyMobileMenu,300); } var level2TimeoutID; document.querySelector('#menu-list #mega_menu_level3').addEventListener("mouseover",function(){ clearTimeout(level2TimeoutID); }); function showMenuDescription(currentMenu, country) { var currentMenuHREF=""; if (typeof currentMenu === 'string') { currentMenuHREF=currentMenu; } else { currentMenuHREF=currentMenu.getAttribute("href"); } const delay = 100; // Adjust this value as needed // Clear any existing timeout clearTimeout(level2TimeoutID); // Debounce the function to prevent rapid calls level2TimeoutID = setTimeout(() => { const mega_menu_level3 = document.querySelector('#menu-list #mega_menu_level3'); for (let i = 0; i < loaded_menu.length; i++) { if (loaded_menu[i] && loaded_menu[i][0] == country) { data = loaded_menu[i][1]; } } mega_menu_level3.innerHTML = ""; Object.keys(data).forEach(function (sectionKey) { var section = data[sectionKey]; var subGuides = section.sub_guides; subGuides.forEach((subGuide, index) => { if (currentMenuHREF == "/doing-business-guide/"+subGuide.slug) { var thumb_image = subGuide.thumb_image; if (!thumb_image.startsWith('https://')) { thumb_image = 'https://resource.dezshira.com/resize/350x150/' + thumb_image; } mega_menu_level3.innerHTML = ` <div class="level3_content active"> <div class="briefing-news"> <div class="posts"> <div class="thumbnail"> <a href="/doing-business-guide/${subGuide.slug}" class="megamenu_l3_link"> <img src="${thumb_image}" width="227" height="127" data-main-src="${thumb_image}" class="img-responsive megamenu_l3_image"> </a> </div> <div class="news-content"> <h3> <a href="/doing-business-guide/${subGuide.slug}" class="megamenu_l3_link megamenu_l3_title">${subGuide.title}</a> </h3> <span class="tag"></span> <p class="megamenu_l3_teaser">${subGuide.teaser}</p> <a class="find-out-m-link" href="/doing-business-guide/${subGuide.slug}" class="megamenu_l3_link">Find out more</a> </div> </div> </div> </div> `; // var l3_descriptionImage = mega_menu_level3.querySelector(".megamenu_l3_image"); // l3_descriptionImage.addEventListener("load", function() { // l3_descriptionImage.src = l3_descriptionImage.getAttribute("data-main-src"); // l3_descriptionImage.style.opacity = "1"; // }); } }); }); }, delay); } load_country_menu(country_default); var country_switcher=document.querySelectorAll("a[data-switch_country]"); var country_switcher_dropdown=document.querySelector("#dropdownchangecountry .dropdown-btn"); var country_switcher_dropdown_content=document.querySelector("#dropdownchangecountry .dropdown-btn .dropdown-content"); var defaultCountrySelected=country_switcher_dropdown.querySelector("#defaultCountrySelected"); for(i=0;i<=country_switcher.length;i++){ if(country_switcher[i]){ country_switcher[i].addEventListener('click',function(e){ var selectedCountryForSwitch=this.getAttribute("data-switch_country"); if(selectedCountryForSwitch){ load_country_menu(selectedCountryForSwitch); defaultCountrySelected.innerHTML=this.innerHTML; country_switcher_dropdown_content.style.display = 'none'; setTimeout(() => { country_switcher_dropdown_content.removeAttribute("style"); }, 200); } }) } } // Function to handle the hover event for level 1 and level 2 items function handleMegaMenuHover(event) { // Get the data-show attribute value const showAttr = event.target.getAttribute("data-show"); const parentDiv=event.target.parentElement.parentElement.parentElement; const parentSubmenuContainer=event.target.closest('.submenu-container'); // Delay in milliseconds before showing the next level const delay = 300; // Adjust this value as needed // Clear any existing timeouts clearTimeout(handleMegaMenuHover.timeoutId); // Set a new timeout to show the next level handleMegaMenuHover.timeoutId = setTimeout(() => { // Hide all level 3 elements const level3Elements = parentSubmenuContainer.querySelectorAll(".level3 > div"); level3Elements.forEach(element => { // element.style.display = "none"; element.classList.add("hide"); }); // Show the corresponding level 2 or level 3 element based on the data-show attribute value if(parentDiv){ let openLevels=[]; let activeLis=[]; if(parentDiv.classList.contains("level1")){ openLevels = parentSubmenuContainer.querySelectorAll('.level2 > ul'); activeLis = parentSubmenuContainer.querySelectorAll(".level1 li"); } else { openLevels = parentSubmenuContainer.querySelectorAll('.level3 > div'); activeLis = parentSubmenuContainer.querySelectorAll(".level2 li"); } // Remove active class from all li elements if(activeLis){ activeLis.forEach(li => { li.classList.remove("mm_active"); }); } if(openLevels){ for(i=0;i<=openLevels.length;i++){ if (openLevels[i]) { openLevels[i].classList.remove("mm_active"); openLevels[i].classList.add("hide"); } } } } const nextLevelElement = parentSubmenuContainer.querySelector(`ul[data-show="${showAttr}"], div[data-show="${showAttr}"]`); if (nextLevelElement) { // nextLevelElement.style.display = "block !important"; nextLevelElement.classList.remove("hide"); // Add active class to the current li element const currentLi = event.target.parentElement; if (currentLi) { currentLi.classList.add("mm_active"); } } // set defaultView for level1 anchor if(parentDiv.classList.contains("level1")){ activeDefailtView(parentDiv.parentElement.parentElement.parentElement.parentElement.parentElement); } }, delay); } function activeDefailtView(submenuContainer){ // console.log(submenuContainer); // check if any item is active on level 1 var activeLevel1=submenuContainer.querySelector(".level1 li.mm_active:has(a)"); if(!activeLevel1){ activeLevel1=submenuContainer.querySelector(".level1 li a").parentElement; // if(activeLevel1) activeLevel1.classList.add("mm_active"); } // check and set active item for level2 if(activeLevel1 && activeLevel1.querySelector("a")){ var l1_dataShow=activeLevel1.querySelector("a").getAttribute("data-show"); var activeLevel2=submenuContainer.querySelectorAll(".level2 > ul"); for(i=0;i<=activeLevel2.length;i++){ if(activeLevel2[i]){ activeLevel2[i].classList.add("hide"); if(activeLevel2[i].getAttribute("data-show")==l1_dataShow){ activeLevel2[i].classList.remove("hide"); if(activeLevel2[i].querySelector("a")) { activeLevel2[i].querySelector("li:nth-child(2)").classList.add("mm_active"); showMenuDescription(activeLevel2[i].querySelector("li:nth-child(2) a"),country_default); } } } } } } // Level Hovers var levels=document.querySelectorAll(".multilevel .level1,.multilevel .level2"); for(i=0;i<=levels.length;i++){ if(levels[i]){ levels[i].addEventListener('mouseover',function(e){ let parent=this.parentElement.parentElement.parentElement.parentElement; // console.log(parent); let bgAfter=parent.querySelector(".bg-after"); if(bgAfter){ if(this.classList.contains("level2")){ bgAfter.innerHTML='<div class="mm_left"><img src="/assets/images/mega-menu/aseanb/l2_left.png?v3" /></div><div class="mm_center no_shadow"></div><div class="mm_right"><img src="/assets/images/mega-menu/aseanb/l2_right.png?v3" /></div>'; bgAfter.classList.remove("level1"); bgAfter.classList.add("level2"); const computedStyle = window.getComputedStyle(this); // Calculate the total left offset including margin const marginLeft = parseFloat(computedStyle.marginLeft.replace('px', '')); const paddingLeft = parseFloat(computedStyle.paddingLeft.replace('px', '')); const totalLeftOffset = this.offsetLeft + marginLeft + paddingLeft-30; const rect = this.getBoundingClientRect(); bgAfter.style.left = `${totalLeftOffset}px`; bgAfter.style.width = `${rect.width+55}px`; } else if(this.classList.contains("level1")) { bgAfter.innerHTML='<div class="mm_left no_shadow"></div><div class="mm_center no_shadow"></div><div class="mm_right"><img src="/assets/images/mega-menu/aseanb/l1_right.png?v3" /></div>'; bgAfter.classList.remove("level2"); bgAfter.classList.add("level1"); bgAfter.style.left = ''; bgAfter.style.width = ''; } else { bgAfter.innerHTML='<div class="mm_left no_shadow"></div><div class="mm_center no_shadow"></div><div class="mm_right"><img src="/assets/images/mega-menu/aseanb/l1_right.png?v3" /></div>'; bgAfter.classList.remove("level2"); bgAfter.classList.remove("level1"); } } }); } } } </script> <script src='https://stats.wp.com/e-202509.js' defer></script> <script> _stq = window._stq || []; _stq.push([ 'view', {v:'ext',j:'1:11.0',blog:'65414689',post:'19556',tz:'8',srv:'www.aseanbriefing.com'} ]); _stq.push([ 'clickTrackerInit', '65414689', '19556' ]); </script> <script type="text/javascript">window.NREUM||(NREUM={});NREUM.info={"beacon":"bam.nr-data.net","licenseKey":"3283726c53","applicationID":"2874630","transactionName":"Z1AGZkEHD0JVVxVQWF4aJVFHDw5fG0cIV1BcUElGVgsRXVVABBRDX1Y=","queueTime":0,"applicationTime":150,"atts":"SxcFEAkdHEw=","errorBeacon":"bam.nr-data.net","agent":""}</script></body> </html>

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