Introduction

This Circular is hereby issued to extend the deadline for the filling of tax returns and corresponding Value-Added Tax (VAT) for Nonresident Digital Service Providers, as summarized below:

Affected TaxpayerNonresident Digital Service Providers (NRDSPs)
Original DeadlineJanuary 25, 2026
Extended DeadlineJanuary 30, 2026
Reason for ExtensionTechnical issues encountered in using VAT on Digital Services (VDS) portal

All internal revenue officers and employees are hereby directed to follow, observe and give this Revenue Memorandum Circular as wide publicity as possible.