A more recent and updated regulation applicable to e-commerce transactions is the

Joint Administrative Order No. 01 series of 2008 issued by the DTI, Department of
Health, and Department of Agriculture (Joint Order), which requires online sellers
(namely, retailers, sellers, distributors, suppliers or manufacturers engaged in electronic
commerce with consumers) to adopt fair and reasonable business practices, including
compliance with the Consumer Act of the Philippines, and further requires online sellers
to provide for online disclosure of information, including accurate, clear and easily
accessible information to identify themselves. Information required include the following:

1) DTI and/or Securities Exchange Commission (SEC) registration;

2) Name of the owner/proprietor of a retail establishment in case of a single

proprietorship and names of
directors and other officers in case of a corporation;

3) Principal geographical address of the retailer, seller, distributor, supplier or

manufacturer, and when
applicable, of offices or agents in the Philippines;

4) Website, e-mail address or other electronic means of contact, telephone and fax
numbers, of the retailer, and
when applicable, of its offices or agents in the Philippines;

5) Any relevant local or foreign government registration/license numbers such as but

not limited to the local
government unit’s permit to operate, Taxpayer’s Identification Number (TIN), when
applicable;

6) Contact details about any business association or organization membership, when

applicable; and

7) Representative agent(s) in the Philippines for purposes of summons.

This Joint Order further requires that online sellers provide (a) sufficient, clear, accurate,
and easily accessible information about the terms, conditions and costs of the consumer
transaction, (b) reliable and secure payment mechanisms, (c) an operation internal
complaint-handling mechanism for consumer complaints, and (d) procedures for filing
consumer complaints with the concerned implementing agencies, both for online sellers
located in the Philippines and abroad.

As to compliance with tax laws, Republic Act No. 10963 or the Tax Reform for
Acceleration and Inclusion (TRAIN Law) provides that within five (5) years from its
effectivity, and upon the establishment of a system capable of storing and processing
the required data, the BIR shall require taxpayers engaged in e-commerce to issue
electronic receipts or sales or commercial invoices in lieu of manual receipts subject to
the rules and regulations to be issued by the Secretary of Finance upon the
recommendation of the BIR Commissioner and after a public hearing has been held for
this purpose. It is noted that the Government has yet to establish such system, and has
until 2022 to do so.