The Bureau of Internal Revenue (BIR) said Tuesday it extended the deadline for online registration of non-resident digital service providers (NRDSPs) until July 1, 2025.
The extension, announced in Revenue Memorandum Circular (RMC) No. 58-2025, comes in response to the unavailability of the VAT on digital services (VDS) portal and the online registration and update system (ORUS) due to ongoing system migration activities.
This aims to provide NRDSPs with sufficient time to comply with registration requirements.
The circular clarifies that existing BIR-registered NRDSPs that have not updated their classification to “non-resident digital service provider” or included VAT in their registered tax type/form should amend their registration information accordingly.
RMC No. 58-2025 provides that the extended deadline does not exempt NRDSPs from their tax obligations.
Non-registration for VAT does not relieve them of the obligation to file required tax returns and pay corresponding taxes, the BIR said.
Business buyers or customers remain liable to file appropriate remittance returns and withhold and remit VAT due on digital service purchases within the period prescribed by the National Internal Revenue Code of 1997, as amended and BIR regulations, it said.
BIR Commissioner Romeo Lumagui Jr. encouraged “all affected NRDSPs and businesses engaged in digital services to closely monitor further announcements of the BIR and to ensure timely compliance with the Bureau’s registration requirements once the VDS Portal and ORUS become available.”
