Revenue Memorandum Circular · RMC
RMC No. 79-2025 Digest
To extend the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Providers (NRDSPs) for the 2nd Quarter of 2025, pursuant to Republic Act No. 12023.
- Document type
- RMC
- Number
- 79
- Year
- 2025
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 79-2025 (issued July 31, 2025) further extends, to August 5, 2025, the deadline for Nonresident Digital Service Providers (NRDSPs) to file their VAT returns and pay the VAT due for the 2nd Quarter of 2025. The deadline was originally July 25, 2025 and had been moved to July 31, 2025 by RMC No. 75-2025. If the extended due date falls on a holiday or non-working day, filing and payment must be made on the next working day.