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The Bureau of Internal Revenue (BIR), under the leadership of Commissioner Romeo D. Lumagui, Jr., has issued Revenue Memorandum Circular (RMC) No. 58-2025, announcing the extension of deadline for the online or electronic registration of all Non-Resident Digital Service Providers (NRDSPs) until July 1, 2025.
Said Circular is in response to the unavailability of the VAT on Digital Services (VDS) Portal and the Online Registration and Update System (ORUS) due to ongoing system migration activities being undertaken by the Bureau.
The extension of deadline was made to give affected NRDSPs sufficient time to comply with the Bureau’s registration requirements.
In the Circular, it was further clarified that existing NRDSPs that are already registered with the BIR but have not yet updated their classification to reflect their status as "Non-Resident Digital Service Provider", and/or those who have not included VAT in their registered tax type/form, must amend their registration information accordingly.
RMC No. 58-2025 also emphasized that the extended registration deadline does not exempt NRDSPs from their tax obligations. Non-registration for VAT does not relieve them of the obligation to file the required tax return and pay the corresponding tax due. Additionally, buyers or customers who are engaged in business remain liable to file the appropriate remittance return, and to withhold and remit the VAT due on their purchase of digital services within the period prescribed under the National Internal Revenue Code of 1997, as amended, and in accordance with the relevant rules and regulations issued by the Bureau.
“We encourage all affected NRDSPs and businesses engaged in digital services to closely monitor further announcements of the BIR and to ensure timely compliance with the Bureau’s registration requirements once the VDS Portal and ORUS become available”, said Commissioner Lumagui.

Ross is known as the Pambansang Blogger ng Pilipinas - An Information and Communication Technology (ICT) Professional by profession and a Social Media Evangelist by heart.
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