Amending Section 14 of the Revenue Regulations No. 3-2025 on the Prescribed Policies and Guidelines for the Implementation of Republic Act No. 12023, entitled “An Act Amending Sections 105,108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended, “Imposing the Value Added Tax on Digital Services”
Section 1. Scope – Pursuant to Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), these Regulations are hereby promulagated to amend portions of Revenue Regulations (RR) No. 3 – 2025 pertaining to Section 14 particularly of Transitory Provision on the deadline of Registration of Non-Resident Digital Services.
Section 2. Amendment – Section 14 of RR No. 3 – 2025 is hereby amended to read as follows:
Section 3. Repealing Clause – Any rules and regulations, issuances or parts thereof inconsistent with the provisions of these Regulations are hereby repealed, amended or modified accordingly.
SEC Memorandum Circular No. 10 Series of 2026
Revenue Regulations No. 001-2026
SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet
Revenue Regulations No. 029-2025
Revenue Regulations No. 28-2025
Revenue Regulations No. 27-2025 Amends Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment of Subsequent Sale, Transfer of Exchange of Tax-Exempt Automobile by a Tax-Exempt Person/Entity to a Non-Exempt Person/Entity
Revenue Regulations No. 26-2025 Amending the Transitory Provision of Revenue Regulations No. 11-2025 Extending the Compliance Period for Electronic Invoice Issuance by Covered Taxpayers
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar: Basic Accounting & Tax Compliance for Digital Freelancers & Other Professionals Under 8% Tax Scheme
Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
Live Webinar: Withholding Taxes, Subjects & Applications
Live Webinar: SEC Increase of Capitalization
Live Webinar: Basic Bookkeeping for Non-Accountants
Live Webinar: How to analyze Financial Statements Accounting for Correct Business Decision Making?
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: Value Added Tax: In and Out
Δ
Phone : (02) 5310-2239
Mobile : Smart: 0939-916-2952 Globe: 0967-497-4989
Email : info@taxacctgcenter.ph
© Tax and Accounting Center 2026. All Rights Reserved