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 Regulations No. 003-2026
Revenue Regulations No. 002-2026
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 Memorandum Circular No. 006-2026
Revenue Memorandum Circular No. 004 – 2026
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
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: BIR Examination: Their Procedures and Our Defenses
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
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