RMC No. 6-2026 — Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service Providers

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAs BAGOnG

Bringing In Revenues for Nation-Building

January 23, 2026

REVENUE MEMORANDUM CIRCULAR NO._ 0 0 6 - 2 0 2 6

SUBJECT Providing Extension of Deadlines for Filing of Tax Return and Payment of V AT due of Nonresident Digital Service Providers

TO All Internal Revenue Officers and Others Concerned

This Circular is hereby issued to extend the deadline for the filing of tax returns and payment of corresponding Value-Added Tax (VAT) by Nonresident Digital Service Providers (NRDSPs) on January 25, 2026 due to technical issues encountered in using VAT on Digital Services (VDS) portal.

Accordingly, the deadline for filing of VAT returns and payment of corresponding VAT due on January 25, 2026 affecting NRDSPs is hereby extended until January 30, 2026

All internal revenue officers and employees are hereby enjoined to follow, observe and give this Revenue Memorandum Circular as wide publicity as possible.

This Circular shall take effect immediately

BUREAU OFINTERNAL RE FRDS MANAGEMENT DIVISION FVENUE

A

JAN 2 6 2026 CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

BY Aomin unit -1 TIME: 100

J

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