RMC No. 52-2025 — Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025 Digest | Full Text | BIR Form No. 2550-DS (Folio) | Guidelines

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG

May 30, 2025

REVENUE MEMORANDUM CIRCULAR NO. 0 5 2 - 2 0 2 5

SUBJECT : Circularizing the Availability of BIR Form No. 2550-DS [Value-

Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025

TO All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to prescribe the new BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] in relation to Republic Act (R.A.) No. 12023 and Revenue Regulations (RR) No. 3-2025.

A separate revenue issuance shall be issued on the manner and guidelines for the filing and payment of VAT on Digital Services as implemented by RR No. 3-2025.

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

Ro MEO D.LUMAGUI, JR. 0 ssioner of Internal Revenue

mariam H-2

BUREAU OF INTERNAL REVENUE

RECORDS MANAGEMENT DIVISION

1 T-

MAY 3 0 2925

AOMIN UNiI- 1 TiME Is

BiR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph 1 N