REVENUE MEMORANDUM CIRCULAR NO. 52-2025 issued on May 30, 2025 prescribes the new BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] in relation to Republic Act No. 12023 and Revenue Regulations (RR) No. 3-2025. A separate revenue issuance shall be issued on the manner and guidelines for the filing and payment of VAT on Digital Services as implemented by RR No. 3-2025.