RR No. 14-2025 — Amending Section 14 of the Revenue Regulations No. 3-2025 on the prescribed policies and guidelines for the implementation of Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital Services

Bringing In Revenues for Nation-Building BUREAU OFINTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG April 2, 2025

REVENUE REGULATIONS NO. 014 -2025

SUBJECT: Amending Section 14 of the Revenue Regulations No. 3-2025 on the

No. 12023, entitled "An Act Amending Sections 105, 108,109, 110, 113, 114, 115, 128,236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," Imposing the Value- Added Tax on Digital Services Prescribed Policies and Guidelines for the Implementation of Republic Act

TO: All Internal Revenue Officials, Employees and Others Concerned

Revenue Code of 1997. as amended (Tax Code), these Regulations are hereby promulgated to amend portions of Revenue Regulations (RR) No. 3-2025 pertaining to Section 14 particularly SECTION 1. Scope. -- Pursuant to Sections 244 and 245 .of the National Internal

on Transitory Provision on the deadline of Registration of Non-Resident Digital Seryices:.

SECTION 2. Amendment. -- Section 14 of RR No. 3-2025 is hereby amended to read as follows?

SECTIO N 14. Transitory Provision. -- All Non-Resident Digital Service Providers (NRDSPs) required to register under Section 5. of these Regulations

from the effectivity of these Regulations through the VDS Portal or Online Regulations. Hence. NRDSPs'are given until June 1, 2025 within which to register and shall be subject to VAT starting June 2, 2025. immediately be subject to VAT after 120 days from the effectivity of these shall register or update with the BIR within one hundred twenty (120) days Registration and Update Systein (https:/lorus.bir-gov.ph/home) and shall

be deemed necessary. deadlines on the transition period preseribed in.these Regulations as may The Commissioner of Internal Revenue may farther extend the

RECORDS MANAGEMENT DIVISION UREAU OF INTERNAL REVENUE

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BY admin unit - TIME: E10 m

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

inconsistent with the provisions of these Regulations.are hereby repealed, amended or modified accordingly. SECTION 3. Repealing Clause. --- Any'rules and regulations,issuances or parts thereof

its publication in the Official Gazette or the BIR's official website, whichever comes earlier. SECTION 4. Effectivity. --- This issuance shall take effect on April 2. 2025 or upon

RALFHG Secre Finance

Recommending Approval:

ROMEO D.LUMAGUI, JR. F missioner of Internal Revenue BUREAU OFINTERNALREVENUE ECORDS MANAGFMENT DIVISION e

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BY ADMIN UNIT - 1 * "TIME: _JELOPI

K-I RGA

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