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Any rules and regulations, issuances or parts thereof inconsistent with the provisions of these Regulations are hereby repealed, amended or modified accordingly.
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