BIR Issuances – RMO No. 13-2025
BIR creates the Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service Provider
Revenue Memorandum Order (RMO) No. 013-2025
13 March 2025
Date of posting (BIR website): 19 March 2025
I. OBJECTIVE:
To facilitate the proper identification and monitoring of payment of VAT for the digital services performed, rendered, supplied or delivered by the Non-resident Digital Service Provider to the consumer/user in the Philippines or in a business to consumer (B2C) transactions and final withholding VAT on purchase of digital services consumed in the Philippines from non-resident digital providers and non-resident sellers/merchants in e-marketplace pursuant to the issuance of Republic Act (RA) No. 12023, the following ATCs are hereby created:
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
|---|---|---|---|---|
| VN010 | Non-Resident Digital Service Provider | 12% | RA No. 12023 | 2550-DS |
| WV080 | Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-residents digital service providers (Private Withholding Agent) | 12% | RA N0. 12023 | 1600-VT/2306 |
| WV090 | Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-residents digital service providers (Government Withholding Agent) | 12% | RA N0. 12023 | 1600-VT/2306 |
| WV100 | Final Withholding VAT on the gross amount by resident e-marketplace to the non-resident sellers/merchants for the digital services sold/paid through their platform/facility | 12% | RA N0. 12023 | 1600-VT/2306 |
II. REPEALING CLAUSE:
This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.
III. EFFECTIVITY:
This RMO shall take effect immediately
Copy of the RMC can be accessed thru the link below.
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