RMO 13-2025 Digest

RMO No. 13-2025 (March 19, 2025) creates new Alphanumeric Tax Codes (ATCs) for Value-Added Tax (VAT) and Final Withholding VAT on digital services consumed in the Philippines from non-resident digital service providers and non-resident sellers/merchants in e-marketplace, pursuant to RA No. 12023. Four ATCs are created: VN 010 (Non-Resident Digital Service Provider, 12%, BIR Form 2550-DS); WV080 (Final Withholding VAT on purchase of digital service consumed in the Philippines from non-resident digital service providers by a private withholding agent, 12%, Forms 1600-VT/2306); WV090 (same withholding by a government withholding agent, 12%, Forms 1600-VT/2306); and WV100 (Final Withholding VAT on the gross amount by resident e-marketplace to non-resident sellers/merchants for digital services sold/paid through their platform/facility, 12%, Forms 1600-VT/2306).