“SECTION 14. Transitory Provision. – All Non-Resident Digital Service Providers (NRDSPs) required to register under Section 5. of these Regulations shall register or update with the BIR within one hundred twenty (120) days from the effectivity of these Regulations through the VDS Portal or Online Registration and Update System (https://orus.bir.gov.ph/home) and shall immediately be subject to VAT after 120 days from the effectivity of these Regulations. Hence, NRDSPs are given until June 1, 2025 within which to register and shall be subject to VAT starting June 2, 2025.

The Commissioner of Internal Revenue may further extend the deadlines on the transition period prescribed in these Regulations as may be deemed necessary.”