This Circular is hereby issued to extend the deadline for filing of tax returns and payment of corresponding Value-Added Tax (VAT) by Nonresident Digital Service Providers (NRDSPs) on January 25, 2026 due to technical issues encountered in using VAT on Digital Services (VDS) portal.
Accordingly, the deadline for filing of VAT returns and payment of corresponding VAT due on January 25, 2026 affecting NRDSPs is hereby extended until January 30, 2026.
All internal revenue officers and employees are hereby enjoined to follow, observe and give this Revenue Memorandum Circular as wide publicity as possible.
The Circular shall take effect immediately.
Revenue Memorandum Circular No. 103 – 2026
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