Bureau of Internal Revenue The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 58-2025, dated 11 June 2025, to further extend the deadline for the online or electronic registration of Non-Resident Digital Service Providers (NRDSPs) until 01 July 2025. This is due to the unavailability of Value-Added Tax (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. Existing NRDSPs that are already registered with the BIR but are not yet classified under the “NRDSP” taxpayer type and/or do not have the VAT in their registered tax type/form type are advised to update their registration information. Failure to register for VAT does not exempt: (1) NRDSPs from filing tax returns and paying the VAT; and, (2) customers engaged in business from filing remittance returns and withholding/remitting VAT on their purchase of digital services, as required by law and in accordance with BIR regulations. Here is the link to the full text of the issuance: RMC No. 58-2025. |
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