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The Philippines’ BIR has introduced Form No. 2550-DS for nonresident digital service providers to file quarterly VAT returns, even with no transactions, under Republic Act No. 12023 and RR No. 3-2025.
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Filing must be done electronically via the VDS Portal within 25 days after each quarter’s end, covering digital services such as online marketplaces, cloud platforms, media, and digital advertising provided to Philippine customers.
Source: regfollower.com
