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RMC No. 6-2026: Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service Providers

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Summary

RMC No. 6-2026 extends to January 30, 2026 the deadlines for filing tax returns and paying VAT due from Nonresident Digital Service Providers (NRDSPs).

Key points

  1. Extended deadline. Nonresident Digital Service Providers have until January 30, 2026 to file their tax returns and pay the VAT due.

Who is affected

  • Nonresident Digital Service Providers (NRDSPs)

Deadlines and effectivity

  • Extended deadline: January 30, 2026
  • Issued: January 26, 2026

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.