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.
Key points
- 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.
- 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.
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