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RMC No. 79-2025: Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023

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Summary

RMC No. 79-2025 extends the deadline for filing VAT returns and paying VAT by Nonresident Digital Service Providers (NRDSPs) under RA No. 12023.

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Key points

  1. New deadline. The 2nd Quarter 2025 deadline was July 25, 2025 and was extended to July 31, 2025 under RMC No. 75-2025. It is now extended to August 5, 2025.
  2. Holiday rule. If the extended due date falls on a holiday or non-working day, filing and payment are made on the next working day.

Who is affected

  • Nonresident Digital Service Providers (NRDSPs)

Deadlines and effectivity

  • 2nd Quarter 2025 VAT return and payment: August 5, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (3)

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CitesRMC No. 75-2025RR No. 14-2025RR No. 3-2025

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.