Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 06-2026, dated 23 January 2026, extending the deadline for the filing of tax returns and the payment of VAT due by Nonresident Digital Service Providers (NRDSP) due to technical issues encountered in using VAT on Digital Services (VDS) portal. The deadline for filing VAT returns and paying the corresponding VAT by affected NRDSPs is extended until 30 January 2026.
The RMC is effective immediately.
Here is the full text of the issuance: Revenue Memorandum Circular (RMC) No. 06-2026.