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New BIR regulation RR No. 14-2025 amends RR No. 3-2025, setting a 120-day registration deadline for NRDSPs starting February 1, 2025, via the VDS Portal or ORUS website.
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NRDSPs will be subject to a 12% VAT starting June 2, 2025, immediately after the registration deadline, as part of the new digital services tax rules in the Philippines.
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The Commissioner of Internal Revenue has the authority to extend registration and VAT deadlines in case of unforeseen circumstances, ensuring flexibility in implementing the new rules.
Source: Grant Thornton
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