Philippines: Guidelines for VAT return for nonresident digital service providers

Return must be filed by a nonresident digital service provider who supplies or renders digital services in the Philippines.

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June 13, 2025

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 52-2025 (dated May 30, 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.

RMC No. 52-2025 also provides the guidelines and instructions for the filing and payment of BIR Form No. 2550-DS, which must be filed by a nonresident digital service provider who supplies or renders digital services in the Philippines.

Read a June 2025 report prepared by the KPMG member firm in the Philippines

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