RMO No. 13-2025 — Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service Provider

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City January 13, 2025 BAGONG a

REVENUEMEMORANDUM ORDERNO.013 (25

SUBJECT: Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service Provider

TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I.: OBJECTIVE:

to the consumer/user in the Philippines or in a business to consumer (B2C) transactions and final withholding VAT on purchase of digital services consumed in the Philippines from non-resident digital Act (RA) No. 12023, the following ATCs are hereby created: performed, rendered, supplied or delivered by the Non-resident Digital Service Provider providers and non-resident sellers/merchants in e-marketplace pursuant to the issuance of Republic To facilitate the proper identification and monitoring of payment of VAT for the digital services

ATC Description Tax Rate Legal Basis BIR Form No.

VN010 Non-Resident Digital Service Provider 12% RA No. 12023 2550-DS

WV080 Philippines from the non-residents Withholding Agent) Final Withholding VAT on Purchase of Digital Service consumed in the digital service providers (Private 12% RA No. 12023 1600-VT/2306

WV090 Withholding Agent) Philippines from non-residents digital Final Withholding VAT on Purchase of Digital Service consumed in the service providers (Government 12% RA No. 12023 1600-VT/2306

Final Withholding VAT on the gross

WV100 through their platform/facility to the non-resident sellers/merchants for the digital services sold/paid amount by resident e-marketplace 12% RA No. 12023 1600-VT/2306

I REPEALING CLAUSE:

herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent

H EFFECTIVITY:

This RMO shall take effect immediately

BY RECORDSMANAGEMENTDIVISION BUREAUOFINTERNALREVENUE MAR -1-9..2025 ADMINUNIT- wwww BIR National |Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City TIME: (:3s Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph Commissioner of Internal Revenue ROMEO DLUMAGUI, JR