The Bureau of Internal Revenue (BIR) has extended the deadline for the online or electronic registration of all Non-Resident Digital Service Providers (NRDSPs) until July 1, 2025.

In a statement, BIR Commissioner Romeo D. Lumagui Jr. announced on Tuesday, June 24, that the extension was due to ongoing system migration activities that were impacting the agency’s online portals.

The move aims to provide NRDSPs with ample time to fulfill the bureau’s registration requirements, as the value-added tax (VAT) on the Digital Services (VDS) Portal and the Online Registration and Update System (ORUS) are currently unavailable.

The extension is crucial for NRDSPs operating in the Philippines, who are mandated to register with the BIR.

For those already registered but whose classifications do not yet reflect their status as Non-Resident Digital Service Provider, or who have not included VAT in their registered tax type/form, the BIR clarified that they must amend their registration information accordingly.

This ensures proper compliance with tax regulations for digital services.

Despite the extended registration deadline, Revenue Memorandum Circular (RMC) No. 58-2025 emphasized that NRDSPs are not exempt from their tax obligations.

Non-registration for VAT does not relieve them of the responsibility to file the required tax return and pay the corresponding tax due.

Furthermore, business buyers or customers remain liable to file the appropriate remittance return, and to withhold and remit the VAT due on their purchase of digital services within the period prescribed by the National Internal Revenue Code of 1997, as amended, and in accordance with the Bureau's relevant rules and regulations.

“We encourage all affected NRDSPs and businesses engaged in digital services to closely monitor further announcements of the BIR and to ensure timely compliance with the Bureau’s registration requirements once the VDS Portal and ORUS become available,” Lumagui said.