RMC No. 58-2025 — Further extending the deadline for registration of Non-Resident 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 7 1 JUN 2n25

REVENUE MEMORANDUM CIRCULAR NO. 70 5 8 - 2 0.2 5

SUBJECT : Further Extending the Deadline for Registration of Non-Resident Digital Service Providers

TO :All Internal Revenue Officers, Employees and Others Concerned

No. 14-2025, the deadline for the online or electronic registration of all Non-Resident Digital In relation to Section 14 of Revenue Regulations (RR) No. 3-2025, as amended by RR

Service Providers (NRDSPs) is extended to July 1, 2025. This is due to the unavailability of

(ORUS), which remains offine as a result of ongoing system migration activities. VAT on Digital Services (VDS) Portal and the Online Registration and Update System

but are not yet classified under the "Non-Resident Digital Service Provider" taxpayer type advised to update their registration information accordingly. Failure to register for VAT does not exempt: (1) NRDSPs from their obligation to file the required tax return and pay the corresponding tax due; and (2) buyers or customers engaged in business to file the appropriate remittance return and to withhold and remit the VAT due on their purchase of digital services. and/or do not have the Value-Added Tax (VAT) in their registered tax type/form type are Existing NRDSPs that are already registered with the Bureau of Internal Revenue (BIR)

within the period prescribed under the National Internal Revenue Code of 1997, as amended, and in accordance with the relevant rules and regulations issued by the BIR.

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

AGUI, JR. A AF issioner of Internal Revenue

BUREAU OFINTERNAL REVENUE RECOROS MANAGFMENT NIVISION A

JUN 11 2025

AOMIN UNIT - 1 Time: 12.00

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