Fourteen PMKs and one PER were issued to provide guidance on the new and/or changes of VAT implications following the changes in the VAT (as regulated under the Omnibus Law). The new implementing regulations include VAT implications of sales of certain subsidized VAT-able goods (e.g., LPG products, tobacco) and certain VAT-able services (e.g., self-construction activity, insurance and re-insurance brokerage services). Our key highlights and takeaways are presented in this edition.