Summary
RMO No. 13-2025 creates Alphanumeric Tax Codes (ATCs) for VAT and Final Withholding VAT on digital services consumed in the Philippines, pursuant to RA No. 12023.
CollapseExpand
Key points
- VN 010. Covers Non-Resident Digital Service Provider at 12%, using BIR Form No. 2550-DS.
- WV080 and WV090. Final Withholding VAT on purchase of digital service consumed in the Philippines from non-resident providers, at 12%. WV080 is for private withholding agents and WV090 for government withholding agents. Both use BIR Form No. 1600-VT/2306.
- WV100. Final Withholding VAT at 12% on the gross amount paid by a resident e-marketplace to non-resident sellers or merchants for digital services sold or paid through its platform. It uses BIR Form No. 1600-VT/2306.
Who is affected
- Non-resident digital service providers
- Private and government withholding agents
- Resident e-marketplaces paying non-resident sellers or merchants
Deadlines and effectivity
- Issued March 19, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.