REVENUE MEMORANDUM CIRCULAR NO. 79-2025 issued on July 31, 2025 extends the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Provider (NRDSP) pursuant to Republic Act of No. 12023.

The deadline for filing of VAT returns and payment of VAT due for the 2nd Quarter of 2025 by NRDSPs, originally set for July 25, 2025 and previously extended to July 31, 2025 pursuant to Revenue Memorandum Circular No. 75-2025, is further extended to August 5, 2025. If the extended due dates fall on a holiday or nonworking day, the filing of the VAT returns and payment of VAT due thereon shall be made on the next working day.