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Revenue Regulations · RR

RR 14-2025

To amend the transitory registration and VAT-effectivity rules in Section 14 of RR No. 3-2025, which prescribes the policies and guidelines for implementing RA No. 12023 imposing VAT on digital services.

Bureau of Internal RevenueIndependent research copy
Document type
RR
Number
14
Year
2025
Text quality
Not specified

Document text

Reference copy · verify against the official source
RR No. 14-2025, issued April 25, 2025, amends Section 14 (Transitory Provision) of RR No. 3-2025, which implements RA No. 12023 imposing VAT on digital services. Non-Resident Digital Service Providers (NRDSPs) required to register under Section 5 of the Regulations must register or update with the BIR within 120 days from effectivity, through the VDS Portal or the Online Registration and Update System (ORUS). NRDSPs are given until June 1, 2025 to register and shall be subject to VAT starting June 2, 2025. The Commissioner of Internal Revenue may further extend the transition deadlines as deemed necessary.