Argentina has reduced the VAT on electricity used in agro‑industrial irrigation systems to 10.5% effective 1 April 2026, cutting the standard 21% rate in half. The measure, part of the Labour Modernisation Law, targets energy consumption linked to irrigation to lower input costs for farmers and support export competitiveness.

From 20 March 2026, Cambodia will reduce the VAT rate on gasoline and diesel from 10% to 4%, with the government absorbing the remaining 6% to subsidise fuel consumption. The temporary measure applies to both B2B and B2C sales and requires updates to invoicing and e‑filing systems. The change is part of a broader effort to manage energy‑driven inflation without altering the overall VAT framework.

The Philippine Bureau of Internal Revenue (BIR) has announced that transactions involving indigenous natural gas are exempt from value-added tax (VAT). This decision applies to all such transactions and is intended to support indigenous communities.

The Philippines has advanced the implementation of VAT exemptions for indigenous natural gas, electricity generated from it, and related ancillary services. The exemptions, part of Republic Act No. 12120, will take effect early April 2026 and require certification from the Department of Energy and validation by the Oil and Electric Power Industry Management Bureaus.