BIR clarifies VAT payment of non-resident digital service providers... The Bureau of Internal Revenue (BIR) has put forth clarifications to address certain issues regarding the imposition of the value-added tax (VAT) on digital services. Among others, the agency says all non-resident digital service providers (NRDSPs) are required to register on or before June 1 regardless of the type of transaction. Revenue Memorandum Circular (RMC) No. 47-2025 expounds on the provisions of Revenue Regulations (RR) No. 3-2025 , which prescribes the policies and guidelines for the implementation of the VAT on digital services. RMC 47-2025 provides clarifications and further information on the provisions of the RR related to registration, reportorial requirements and payment/remittance, specific tax treatments, and invoicing requirements and input taxes. A non-resident digital service provider refers to an entity with no physical presence in the Philippines that supplies digital servic...
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