Tax Alert No. 9 [ Revenue Regulations (RR) No. 14-2025 dated 2 April 2025]

Amending Section 14 of the Revenue Regulations No. 3-2025 on the prescribed policies and guidelines for the implementation of Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital Services 

Please be informed that the Bureau of Internal Revenue (BIR) issued RR No. 14-2025 on 25 April 2025, amending Section 14 of RR No. 3-2025, particularly on Transitory Provision on the deadline of Registration of Non-Resident Digital Services. 

Thus, all Non-Resident Service Providers (NRDSPs) required to register under Section 5 of RR No. 3-2025 are given one hundred twenty (120) days from the effectivity of these RR or until 1 June 2025 within which to register through the VAT on Digital Services Portal or Online Registration and Update System (https://orus.bir.gov.ph/home) and shall be subject to VAT starting 2 June 2025. The Commissioner of Internal Revenue may further extend the deadlines on the transition period prescribed in these RRs as may be deemed necessary. 

You may access the full version of this Regulation 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