Tax Alert No. 3 Revenue Memorandum Circular (RMC) No. 6-2026

Extension of Deadline for Filing of Tax Return and Payment of VAT by Non-resident Digital Service Providers.

Please be informed that Revenue Memorandum Circular (“RMC”) No. 6-2026 has been issued on 23 January 2026 extending the deadline for the filing of tax return and payment of Value-Added Tax (“VAT”) by Non-Resident Digital Service Providers (“NRDSPs”) until 30 January 2026.

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