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The Bureau of Internal Revenue issued RMC No. 47-2025 on 7 May 2025 to clarify VAT rules on digital services under RR No. 3-2025, following the enactment of Republic Act No. 12023. The circular takes immediate effect.
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All Non-Resident Digital Service Providers (NRDSPs), including those engaged solely in B2B transactions, must register with the BIR for VAT purposes under Section 5 of RR No. 3-2025, regardless of their transaction type or customer base.
Source: Orbitax
