REVENUE MEMORANDUM CIRCULAR (RMC) NO. 058-2025
This circular notifies that the deadline for the online or electronic registration of all NRDSPs is extended to July 1, 2025, due to the unavailability of VAT on Digital Services (VDS) Portal and the Online Registration and Update System (ORUS) amid ongoing system migration.
Registered NRDSPs that are not yet classified under the “NRDSP” taxpayer type and/or do not have VAT in their registered tax types must update their registration information accordingly. Failure to register for VAT does not exempt the following:
(1) NRDSPs from filing the required tax return and paying the corresponding tax dues; and
(2) Buyers engaged in business from filing remittance returns and withholding and remitting the VAT due on their purchase of digital services within the prescribed period.
Moreover, pursuant to the new issuances, the deadline for the filing of VAT returns and the payment of VAT due for the second quarter of 2025 by NRDSPs has been further extended to the following dates:
| Reference | Date of issuance | Extended Deadline |
| RMC 75-2025 | July 24, 2025 | July 31, 2025 |
| RMC 79-2025 | July 31, 2025 | August 5, 2025 |