Summary
RMC No. 58-2025 further extends the deadline for registration of Non-Resident Digital Service Providers (NRDSPs) until July 1, 2025.
Key points
- Update of existing registrations. NRDSPs already registered with the BIR but not classified under the Non-Resident Digital Service Provider taxpayer type, or without VAT in their registered tax type or form type, are advised to update their registration.
- Obligations remain. Failure to register for VAT does not excuse NRDSPs from filing the required return and paying the tax due. Buyers or customers engaged in business must still file the remittance return and withhold and remit VAT on digital services purchased, within the period under the Tax Code.
Who is affected
- Non-Resident Digital Service Providers
- Business buyers or customers of digital services
Deadlines and effectivity
- Registration deadline: July 1, 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.