Summary
RMC No. 52-2025 announces the new BIR Form No. 2550-DS, the Value-Added Tax (VAT) Return for Nonresident Digital Service Providers, in relation to RA No. 12023 and RR No. 3-2025.
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Key points
- New return. BIR Form No. 2550-DS (January 2025) is prescribed as the VAT return for nonresident digital service providers.
- Further guidelines. A separate revenue issuance will set out how VAT on digital services is filed and paid under RR No. 3-2025.
Who is affected
- Nonresident digital service providers
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.