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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 079-2025
This Circular was issued to further extend the deadline NRDSPs to file and pay their VAT returns for the 2nd quarter of 2025.
| Tax Forms/ Letter/Correspondence | Supporting RRs/RMCs | Extended Deadline |
| VAT on Digital Services Return (BIR Form 2550-DS) | RMC 79-2025 | August 5, 2025 (from July 31, 2025; originally July 25, 2025) |
If this date falls on a holiday or non-working day, the deadline shifts to the next working day.
This extension supports the transition to the newly launched VAT on Digital Services (VDS) Portal and is effective immediately.
Moreover, we are summarizing all related issuances on VAT for digital services for future reference:
| Issuance | Purpose / Key Points | Effective Date / Deadline |
| RR No. 03-2025 | Implements RA 12023 – VAT rules, registration, invoicing, liabilities, penalties | Jan 17, 2025 (effectivity) |
| RR No. 14-2025 | Extends NRDSP registration deadline to June 1, 2025; VAT starts June 2, 2025 | Mid-2025 |
| RMC No. 47-2025 | Clarifies filing requirements, e-marketplace treatment, invoicing, refunds, verification | May 2025 |
| RMC No. 52-2025 | Availability of BIR Form 2550-DS (VAT return for NRDSPs) | May 2025 |
| RMC No. 58-2025 | Extends registration window to July 1, 2025, due to system downtime | June 11, 2025/ July 1, 2025, |