Extension of Deadline for Registration of Non-Resident Digital Service Providers
Due to the unavailability of the VAT on Digital Services (“VDS”) Portal and the Online Registration and Update System (“ORUS”), the Commissioner of Internal Revenue (CIR) has issued RMC No. 58-2025 today (11 June 2025), extending the deadline for the online or electronic registration of all non-resident digital service providers (NRDSPs) to 1 July 2025.
Existing NRDSPs who are already registered with the Bureau of Internal Revenue (BIR) but are not yet classified under the "Non-Resident Digital Service Provider" taxpayer type and/or do not have Value-Added Tax (VAT) included in their registered tax type/form type are advised to update their registration information accordingly.
The RMC clarified that failure to register for VAT does not exempt NRDSPs from their tax obligations. Specifically:
- NRDSPs are still required to file the appropriate tax returns and pay the corresponding taxes due.
- Business buyers or customers in the Philippines are still obligated to file the necessary remittance returns and to withhold and remit the VAT due on their purchase of digital services.
You may access the full version of the RMC through the BIR website.
For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link
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