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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 52-2025
In relation to R.A No. 12023 and RR No. 3-2025, a new BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] is prescribed.
The manners and guidelines for the filing and payment of VAT on Digital Services as implemented by RR no. 3-2025 shall be issued in a separate revenue issuance.