Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Försvarsupphandlingar i Filippinerna ur den icke-filippinska leverantörens perspektiv

Eronn, Sara LU (2016) JURM02 20161
Department of Law
Abstract (Swedish)
En sammanvägning av regelverken avseende upphandling och beskattning som en icke-filippinsk leverantör har att beakta vittnar om en stark vilja att främja den inhemska filippinska produktionen och materielförsörjningen. Verkligheten ser dock annorlunda ut. Den filippinska marknaden klarar inte av att tillgodose landets försvarsmakts materielbehov och politiska beslut har öppnat upp marknaden för utländska anbudsgivare, även om de legala hind-ren ännu finns kvar. Upphandlingslagstiftningen kan anses konkurrenshäm-mande och ger företräde för inhemska leverantörer. Kraven på icke-filippinska bolag som är intresserade av att leverera varor är högt uppställda och beskattningen kan i vissa hänseenden tolkas som nästintill importhäm-mande. Trots... (More)
En sammanvägning av regelverken avseende upphandling och beskattning som en icke-filippinsk leverantör har att beakta vittnar om en stark vilja att främja den inhemska filippinska produktionen och materielförsörjningen. Verkligheten ser dock annorlunda ut. Den filippinska marknaden klarar inte av att tillgodose landets försvarsmakts materielbehov och politiska beslut har öppnat upp marknaden för utländska anbudsgivare, även om de legala hind-ren ännu finns kvar. Upphandlingslagstiftningen kan anses konkurrenshäm-mande och ger företräde för inhemska leverantörer. Kraven på icke-filippinska bolag som är intresserade av att leverera varor är högt uppställda och beskattningen kan i vissa hänseenden tolkas som nästintill importhäm-mande. Trots detta väljer svenska bolag att ta sig in på den filippinska mark-naden och saluföra sina produkter.

De möjligheter som finns för icke-filippinska leverantörer att sälja sina varor till den filippinska skaten uppställer, utöver de legala kraven, även affärs-mässiga predikament. Deltagandet måste i de allra flesta fall ske i samarbete med ett filippinskt bolag, vilket öppnar upp för både risker och möjligheter. Skattemässigt så är det få fall där den filippinska staten inte har möjlighet att beskatta den icke-filippinska leverantören. Ett skatteavtal har upprättats mellan parterna Sverige och Filippinerna för att undanröja eventuell dubbel-beskattning. Utöver inkomstskatt så beskattas även både importen av va-rorna samt eventuell vidareförsäljning av godset med så kallad Value Added Tax (moms). Ett bolag kan sälja sina varor till Filippinerna i form av ett antal skatterättsliga subjekt, vilket påverkar hur beskattningen ser ut beroende på subjektet i fråga.

Förutom de rent formella kraven som återfinns i upphandlings- och skatte-lagstiftningen så utgör själva tillämpningen av lagarna ett problem. Det är mycket svårt för en anbudsgivare att förutse vilka krav som måste uppfyllas för att, exempelvis, beaktas som en behörig leverantör. Utöver att det kan finnas ett icke önskvärt tolkningsutrymme avseende vissa specifika lagrum, så kan även tillämpningen av reglerna ske på ett icke rättssäkert sätt. I vissa fall har ett aktivt frångående av de lagstiftade kraven skett för att upphand-ling från en önskad leverantör ska kunna genomföras.

Sammanfattningsvis kan sägas att Filippinerna är en mycket intressant mark-nad med stor potential för icke-filippinska bolag. Dock krävs omfattande juridiskt arbete för att kunna delta som leverantör, på ett framgångsrikt sätt, i en upphandling och för att klargöra de skatterättsliga konsekvenser som en leverans kommer att medföra. En osäkerhet för hur lagtillämpningen kom-mer att ske i praktiken är en faktor som dessvärre genomgående måste beak-tas. (Less)
Abstract
A comprehensive study of the legislation concerning procurement and taxa-tion regarding a non-Philippine supplier indicates a strong desire to promote the national Philippine defence production and supply of defence materiel. The reality, on the other hand, is somehow different. The Philippine market does not have the strength to meet the demands of the armed forces and political decisions have been made to open up the market for non-Philippine suppliers. However, the legal obstacles for foreign suppliers are still applica-ble. The legislation regarding procurements may be seen as a restriction of competition and gives advantages to national suppliers. The conditions put up for foreign suppliers are extensive and the taxation of these may... (More)
A comprehensive study of the legislation concerning procurement and taxa-tion regarding a non-Philippine supplier indicates a strong desire to promote the national Philippine defence production and supply of defence materiel. The reality, on the other hand, is somehow different. The Philippine market does not have the strength to meet the demands of the armed forces and political decisions have been made to open up the market for non-Philippine suppliers. However, the legal obstacles for foreign suppliers are still applica-ble. The legislation regarding procurements may be seen as a restriction of competition and gives advantages to national suppliers. The conditions put up for foreign suppliers are extensive and the taxation of these may in some regards almost be seen as an import restriction. Even so, Swedish companies desire to enter the Philippine market to sell their products.

The criteria for foreign suppliers to sell their goods to the Philippines also results in predicaments regarding business. The supply of goods must in most cases be conducted in cooperation with a Philippine company, which opens ups for both opportunities and risks. Regarding taxation, there are few situations when the Philippine government does not have the ability to im-pose taxes on the sale from a foreign supplier. A taxation agreement has been established between the parties Sweden and the Republic of the Phil-ippines to deal with possible double taxation. In addition to the income tax, both the import and the selling of the goods within the Philippines generates Value Added Tax, VAT. A foreign supplier can conduct business in the Philippines as a variety of taxation subjects, which all of them leads to dif-ferent taxation.

In addition to the formal criteria to be found in the legislation regarding procurement and taxation, the application of law is another problem in itself. It is extremely hard to anticipate which criteria that must be fulfilled in dif-ferent situations. For example, the criteria regarding eligible suppliers. Be-sides the possibility of an undesirable room for interpretation of the law, the application of law may be conducted in a not legally secure way. In some cases, an active disregard of the law has been made to make a procurement possible from a desirable supplier.

To summarize, the Philippines constitute a very interesting market with great potential for foreign companies. However, extensive legal work is required to be able to participate successfully as a foreign supplier in a procurement and to clarify the consequences concerning taxation for the delivery. An uncertainty regarding the application of law in practice is unfortunately a common feature that must be observed. (Less)
Please use this url to cite or link to this publication:
author
Eronn, Sara LU
supervisor
organization
alternative title
Defence procurements in the Philippines from a non-Philippino supllier's perspective
course
JURM02 20161
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Förmögenhetsrätt
language
Swedish
id
8888651
date added to LUP
2016-09-06 13:43:40
date last changed
2016-09-06 13:43:40
@misc{8888651,
  abstract     = {{A comprehensive study of the legislation concerning procurement and taxa-tion regarding a non-Philippine supplier indicates a strong desire to promote the national Philippine defence production and supply of defence materiel. The reality, on the other hand, is somehow different. The Philippine market does not have the strength to meet the demands of the armed forces and political decisions have been made to open up the market for non-Philippine suppliers. However, the legal obstacles for foreign suppliers are still applica-ble. The legislation regarding procurements may be seen as a restriction of competition and gives advantages to national suppliers. The conditions put up for foreign suppliers are extensive and the taxation of these may in some regards almost be seen as an import restriction. Even so, Swedish companies desire to enter the Philippine market to sell their products. 

The criteria for foreign suppliers to sell their goods to the Philippines also results in predicaments regarding business. The supply of goods must in most cases be conducted in cooperation with a Philippine company, which opens ups for both opportunities and risks. Regarding taxation, there are few situations when the Philippine government does not have the ability to im-pose taxes on the sale from a foreign supplier. A taxation agreement has been established between the parties Sweden and the Republic of the Phil-ippines to deal with possible double taxation. In addition to the income tax, both the import and the selling of the goods within the Philippines generates Value Added Tax, VAT. A foreign supplier can conduct business in the Philippines as a variety of taxation subjects, which all of them leads to dif-ferent taxation. 

In addition to the formal criteria to be found in the legislation regarding procurement and taxation, the application of law is another problem in itself. It is extremely hard to anticipate which criteria that must be fulfilled in dif-ferent situations. For example, the criteria regarding eligible suppliers. Be-sides the possibility of an undesirable room for interpretation of the law, the application of law may be conducted in a not legally secure way. In some cases, an active disregard of the law has been made to make a procurement possible from a desirable supplier. 

To summarize, the Philippines constitute a very interesting market with great potential for foreign companies. However, extensive legal work is required to be able to participate successfully as a foreign supplier in a procurement and to clarify the consequences concerning taxation for the delivery. An uncertainty regarding the application of law in practice is unfortunately a common feature that must be observed.}},
  author       = {{Eronn, Sara}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Försvarsupphandlingar i Filippinerna ur den icke-filippinska leverantörens perspektiv}},
  year         = {{2016}},
}