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REVENUE REGULATIONS (RR) NO. 014-2025
Pursuant to Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (“Tax Code”), these regulations are hereby promulgated to amend portions of RR No. 003-2025, which was effective on January 17, 2025, pertaining to “Section 14. Transitory Provision” on the deadline of Registration of Non-Resident Digital Service Providers.
Summary of amendments promulgated by RR No. 014-2025:
| Particulars | RR No. 003-2025 | RR No. 014-2025 |
| Registration portal(s) | VAT on Digital Services (VDS) Portal | VDS Portal or Online Registration and Update System (ORUS) |
| Registration deadline | Within sixty (60) days from the effectivity of RR No. 003-2025 (or April 03, 2025) | Within one hundred twenty (120) days from the effectivity of RR No. 003-2025 (or June 01, 2025) |
| Starting date for NRDSPs to be subject to VAT | After 120 days from the effectivity of these Regulations or starting June 02, 2025 | |
This issuance shall take effect on April 02, 2025 or upon its publication in the Official Gazette or the Bureau of Internal Revenue’s (BIR) official website (April 25, 2025), whichever comes earlier.