RR No. 14-2025: 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

Key points

1. Registration period. NRDSPs required to register under Section 5 register or update with the BIR within one hundred twenty (120) days from effectivity, through the VDS Portal or the Online Registration and Update System.
2. VAT start. They are subject to VAT immediately after the 120 days. NRDSPs have until June 1, 2025 to register and are subject to VAT starting June 2, 2025.
3. Extension. The Commissioner of Internal Revenue may further extend the transition deadlines as deemed necessary.

Who is affected

• Non-resident digital service providers

Deadlines and effectivity

• Registration: within 120 days from effectivity, until June 1, 2025
• VAT applies starting June 2, 2025