RMC No. 79-2025 — Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG

JUL 3"1 2025

REVENUE MEMORANDUM CIRCULAR NO._0 7 9 - 2 0 2 5

SUBJECT: Providing Extension of Deadline for Filing of Tax Returns and Payment of

VAT due of Nonresident Digital Service Provider pursuant to Republic Act of No. 12023

TO: All Internal Revenue Officials, Employees and Others Concerned

Nonresident Digital Service Providers (NRDSPs) to file their Value-Added Tax (VAT) returns and remit the corresponding VAT due. Regulations No. 14-2025, and in view of the recent launching of the VAT on Digital Services (VDS) Portal, this Circular is issued in exercise of the authority of the Commissioner to further extend the deadlines during the transition period provided under these Regulations for Pursuant to Section 14 of Revenue Regulations No. 3-2025, as amended by Revenue

second (2nd) quarter of 2025 by NRDSPs, originally set for July 25, 2025 and previously extended to July 31, 2025 pursuant to Revenue Memorandum Circular No. 75-2025, is hereby further extended to August 5, 2025 (Tuesday). Accordingly, the deadline for filing of VAT returns and payment of VAT due for the

returns and payment of VAT due thereon shall be made on the next working day. If the extended due dates fall on a holiday or non-working day, the filing of the VAT

give this Circular as wide publicity as possible. All internal revenue officials. employees and other concerned are hereby enjoined to

This Circular shall take effect immediately.

A sioner of Internal Revenue

K1 - RGA

CBUREAUOFINTERNAL REVEN! Fr (s M GEMENNT DIVISION

JUL 31 2025

St 9w admin unit" TIME: 3 4:13pm

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