Bureau of Internal Revenue The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 79-2025 on 31 July 2025 to provide further extension of the deadline until 5 August 2025 for the filing of VAT returns and payment of VAT due for the second quarter of 2025 by Non-Resident Digital Service Providers (NRDSPs) (originally set for 25 July 2025 and extended to 31 July 2025 under RMC No. 75-2025). The RMC is effective immediately. Here is the link to the full text of the issuance: RMC No. 79-2025 |
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