Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 52-2025, dated 30 May 2025, to prescribe the new BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] in relation to Republic Act No. 12023 and Revenue Regulations (RR) No. 3-2025.
The guidelines and instructions for the filing and payment of BIR Form No. 2550-DS are also provided in the RMC.
Here are the links to the full text of the issuances: RMC No. 52-2025, RMC No. 52-2025 Attachment 1 and RMC No. 52-2025 Attachment 2.