REVENUE MEMORANDUM CIRCULAR NO. 59-2026 issued on June 2, 2026 further clarifies the provisions of Revenue Regulations No. 3-2025 to implement Republic Act No. 12023, entitled “An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended,” Imposing the Value-Added Tax on Digital Services.