REVENUE MEMORANDUM CIRCULAR NO. 58-2025 issued on June 11, 2025 further extends the deadline for registration of Non-Resident Digital Service Providers (NRDSPs) until July 1, 2025.

Existing NRDSPs that are already registered with the BIR but are not yet classified under the “Non-Resident Digital Service Provider” taxpayer type and or do not have the Value-Added Tax (VAT) in their registered tax type/form type are advised to update their registration information accordingly. Failure to register for VAT does not exempt: (1) NRDSPs from their obligation to file the required tax return and pay the corresponding tax due; and (2) buyers or customers engaged in business 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 BIR.