Philippines VAT indirect tax FAQs for Pearson VUE Customers

Updated 13 May 2025

General

NCS Pearson Inc (Pearson VUE US) will be required to register for VAT purposes in the Philippines and charge VAT on its sales from 02 June 2025.

Pearson VUE US is a business of NCS Pearson, Inc. and has the following tax registrations:

NCS Pearson, Inc.
5601 Green Valley Drive
Bloomington, MN 55437

The US Federal Taxpayer Identification Number (TIN) 41-0850527.

The VAT registration for the Philippines will be displayed on invoices and payment confirmation once the taxpayer ID is issued by the tax authorities. Currently, Pearson VUE is in the process of obtaining the tax ID.

Pearson VUE will begin collecting tax on transactions on or after June 2nd, 2025.

All B2C sales are taxable.

B2B sales are not taxable, however there is withholding VAT. It is the purchaser’s responsibility to remit the withholding VAT to the BIR.