Revenue Memorandum Circular No. 058-2025

Amended to RR 14-2025 Date of Issue: April 25,2025 SECTION 14. Transitory Provision. - All Non-Resident Digital Service Providers (NRDSPs) required to register under Section 5, of these Regulations shall register or update with the BIR within one hundred twenty (120) days from the effectivity of these Regulations through the VDS Portal or Online Registration and Update System (https://orus.bir.gov.ph/home) and shall immediately be subject to VAT after 120 days from the effectivity of these Regulations. Hence, NRDSPs are given until June 1, 2025 within which to register and shall be subject to VAT starting June 2, 2025.

The Commissioner of Internal Revenue may further extend the deadline on the transition period prescribed in these Regulations as may be deemed necessary.

 

RMC-058-2025

The deadline for the online or electronic registration of all Non-Resident Digital Service Providers (NRDPs) is Extended to July 1, 2025.

Reason: Due to the unavailability of VAT on Digital Services (VDS) Portal and the Online Registration and Update System (ORUS), which remains offline as a result of ongoing system migration activities.

 

The Existing NRDSPs that are already registered with the Bureau of Internal Revenue (BIR) but are not yet classified under the "Non-Resident Digital Service Provider" taxpayer type and/or do not have the Value-Added Tax (VAT) in their registered tax type/form type are advised to update their registration information accordingly.

Failure to register for VAT does not exempt:

(1) NRDSPs from their obligation to file the required tax return and pay the corresponding tax due; and

(2) buyers or customers engaged in business to file the appropriate remittance return and to withhold and remit the VAT due on their purchase of digital services, within the period prescribed under the National Internal Revenue Code of 1997, as amended, and in accordance with the relevant rules and regulations issued by the BIR.