TAX REMINDER: “Further Extending the Deadline for Registration of Non-Resident Digital Service Providers”

The BIR issued Revenue Memorandum Circular (RMC) No. 58-2025 dated 11 June 2025 further extending the deadline for the online or electronic registration of all Non-Resident Digital Service Providers (NRDSPs) until JULY 1, 2025.

This is due to unavailability of VAT on Digital Services (VDS) Portal and the Online Registration and Updates System (ORUS), which remain offline as a result of on-going system migration activities

You may access the of said RMC on this link (RMC No. 58-2025)

OTHER BIR ISSUANCES IN RELATION TO VAT ON DIGITAL :

1. RR No. 3-2025 (16 January 2025)
   1. Prescribing Policies and Guidelines for the Implementation and Imposition of the Value-Added Tax on Digital Services.

2. RR No. 14-2025 (2 April 2025)
   1. Amending Section 14 of RR No. 3-2025 on the Prescribed Policies and Guidelines for the Implementation and Imposition of the Value-Added Tax on Digital Services.

3. RMC No. 47-2025 (7 May 2025)
   1. Clarifying the Provisions of RR No. 3-2025 Prescribing Policies and Guidelines for the Implementation and Imposition of the Value-Added Tax on Digital Services.