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Tax Alert

Deadline for registration of Non-resident Digital Service Providers (NRDSPs) extended until July 1, 2025

(Revenue Memorandum Circular No. 058-2025, June 11, 2025)

This Tax Alert is issued to inform all concerned on the extension of deadline for the registration of NRDSPs.

Due to the unavailability of VAT on Digital Services (VDS) Portal and the Online Registration and Update System (ORUS), which remains offline as a result of ongoing system migration activities, the registration of NRDSPs is extended from June 1, 2025 to July 1, 2025. 

Existing NRDSPs that are already registered with the Bureau of Internal Revenue (BIR) but are not yet classified under the “Non-resident Digital Service Provider” taxpayer type and/or not yet VAT registered should update their registration information. 

Failure to register for VAT purposes does not exempt the NRDSPs from their obligation to file the required tax return and pay the corresponding tax due. Buyers or customers engaged in business are still required to file the appropriate remittance return and to withhold and remit the VAT due on their purchase of digital services, within the period prescribed under the Tax Code, as amended, and in accordance with the relevant rules and regulations issued by the BIR.

 

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