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REVENUE MEMORANDUM ORDER (RMO) NO. 13-2025
This RMO establishes Alphanumeric Tax Codes (ATCs) for Value-Added Tax (VAT) and Final Withholding VAT on digital services purchased in the Philippines from non-resident digital service providers and sellers/merchants in online marketplaces, in accordance with Republic Act (RA) No. 12023.
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| VN 010 | Non-Resident Digital Service Provider | 12% | RA No. 12023 | 2550-DS |
| WV080 | Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from the non-resident’s digital services providers (Private Withholding Agent) | 12% | RA No. 12023 | 1600-VT/2306 |
| WV090 | Final Withholding VAT on Purchase of Digital Service consumed in the Philippines from non-residents digital service providers (Government Withholding Agent) | 12% | RA No. 12023 | 1600-VT/2306 |
| WV100 | Final Withholding VAT on the gross amount by resident e-marketplace to the non-resident sellers/merchants for the digital services sold/paid through their platform/facility | 12% | RA No. 12023 | 1600-VT/2306 |