Clarifications on the imposition of VAT on Digital Services
03 Jul 2026
(Revenue Memorandum Circular No. 59-2026 issued on June 02, 2026)
This Tax Alert is issued to inform concerned taxpayers of the clarifications on the imposition, reporting and registration requirements for Value-Added Tax (VAT) on Digital Services pursuant to Republic Act (RA) No. 12023, as implemented by RR No. 3-2025.
This Circular was published on June 02, 2026, in the official website of the BIR and takes effect immediately.
Copy text of article