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 Taxpayer | Nonresident Digital Service Providers (NRDSPs) |
| Original Deadline | January 25, 2026 |
| Extended Deadline | January 30, 2026 |
| Reason for Extension | Technical 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.

