- The BIR issued guidelines for VAT registration and payment for nonresident digital service providers through the VDS portal.
- A 12 percent VAT applies to digital services consumed in the Philippines since June 2025.
- VAT registration via the VDS Portal and Online Registration System began in August 2025.
- NRDSPs must file VAT returns and pay by the 25th day of the month after each taxable quarter.
- Refunds for erroneously paid VAT are not allowed.
- The BIR may verify declarations and discrepancies must be corrected to avoid penalties.
- Non-compliance may result in fines, criminal liability, and business suspension.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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