Philippines Tax Agency Issues Regulation on Imposing VAT on Nonresident Digital Service Providers

The Philippine Bureau of Internal Revenue (BIR) April 25 issued Revenue Regulation No. 14-2025, on imposing VAT on Nonresident Digital Services Providers (NRDSPs). The regulation includes that NRDSPs: 1) must register online with the BIR by June 1; and 2) will be subject to VAT from June 2. The regulation also includes that the Commissioner of Internal Revenue may further extend the deadlines for the transition period if necessary. The regulation takes effect April 2 or on the date of publication in the Official Gazette or the BIR’s official website, whichever is earlier. [Philippines, Bureau of Internal Revenue, 04/25/25]

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