IGD & Associates February 2, 2026BIR issued RMC No. 006-2026, extending the deadline for the filing and payment of VAT by Nonresident Digital Service Providers (NRDSPs) due to technical issues with the VAT on Digital Services (VDS) portal.
| Original Due Date | New Deadline | |
| VAT Filing & Payment | January 25, 2026 | January 30, 2026 |
Covered industries include nonresident providers of digital services such as:
- Online advertising platforms
- Streaming & digital content services (video, music, gaming)
- Cloud computing & data storage
- Online marketplaces & e-commerce platforms
- Mobile apps & software services
- Subscription-based digital services
- Other electronically supplied digital services
