Global Daily Tax News, Philippines Grants Overseas E-Services Providers Longer To Register, (Jun 18, 2025)

The Philippines Bureau of Internal Revenue has extended the deadline for registration by non-resident digital service providers.

The tax agency has announced that, due to unavailability of the VAT on Digital Services portal and the Online Registration and Update System, the registration deadline has been extended to July 1, 2025.

The deadline had been June 1, 2025.

The BIR said: "Existing NRDSPs that are already registered with the BIR but are not yet classified under the 'Non-Resident Digital Service Provider' taxpayer type and/or do not have VAT in their registered tax type/form type are advised to update their registration information accordingly."

It said: "Failure to register for VAT does not exempt: NRDSPs from their obligation to file the required tax return and pay the corresponding tax due; and buyers or customers engaged in business to file the appropriate remittance return and to withhold and remit the VAT due on their purchase of digital services, within the period prescribed under the National Internal Revenue Code of 1997, as amended, and in accordance with the relevant rules and regulations issued by the BIR."

Registration is required ahead of the introduction of requirements on cross-border digital services providers to collect and remit VAT on supplies to non-taxable persons in the Philippines.