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
同类文件 Revenue Memorandum Circulars
- RMC No. 127-2016 — Lifts the suspension of effectivity of certain revenue issuances covered by RMC No. 69-2016(RMC No. 127-2016)
- RMC No. 110-2023 — Notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet(RMC No. 110-2023)
- RMC No. 45-2007 — Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98 Digest | Full Text(RMC No. 45-2007)
- RMC No. 68-2024 — Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS) Digest | Full Text | BIR Form No. 2550Q | Guidelines(RMC No. 68-2024)
- RMC No. 12 -2007 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2007 Digest | Full Text | Annex A(RMC No. 12 -2007)
- RMC No. 68-2014 — Prescribes the guidelines in the accomplishment of the Performance Commitment and Review Form (CESPES Form No. 003) Digest | Full Text | Annex A(RMC No. 68-2014)
- RMC No. 69-2008 — Notifies the cancellation of the missing triplicate copy from one issued set of BIR Form No. 2311 – Tax Debit Memo and one unissued set of the same accountable form Digest | Full Text(RMC No. 69-2008)
- RMC No. 37-2013 — Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of Customs Digest | Full Text(RMC No. 37-2013)
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