Department of Finance
The Department of Finance (DOF) issued the following:
Revenue Regulations (“RR”) No. 14-2025, 25 April 2025, to further amend RR No. 3-2025, particularly on the transitory provision on the deadline of registration of Non-Resident Digital Service Providers (NRDSPs).
RR No. 14-2025 provides that NRDSPs required to register under Section 5 of RR No. 3-2025 are given until 1 June 2025 to register/update with the BIR through the VAT on Digital Services (VDS) Portal or Online Registration and Update System (ORUS) and shall be subject to VAT starting 2 June 2025.
RR No. 14-2025 will take effect on 2 April 2025 or upon its publication in the Official Gazette or the BIR’s official website, whichever comes earlier.
(RGM & Co. Note: The RR was published in the BIR’s official website on 25 April 2025. Thus:
- Effectivity of RR No. 14-2025: 2 April 2025
- NRDSPs must Register/Update by: 1 June 2025
- NRDSPs are immediately subject to VAT by: 2 June 2025)
Here is the link to the full text of the issuance: RR No. 14-2025.