RMC No. 59-2026: Further clarifying the provisions of Revenue Regulations No. 3-2025 to implement 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

Summary

RMC No. 59-2026 further clarifies the provisions of Revenue Regulations No. 3-2025, which implements Republic Act No. 12023 imposing Value-Added Tax on digital services.

Key points

1. Subject. RA No. 12023 amends Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and adds new Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as amended. The Circular further clarifies RR No. 3-2025, which implements it.

Deadlines and effectivity

• Issued: June 2, 2026

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