BIR Extends NRDSP Registration Deadline to July 1

The Bureau of Internal Revenue, led by Commissioner Romeo D. Lumagui Jr., has issued Revenue Memorandum Circular No. 58-2025, extending the deadline for the online registration of all non-resident digital service providers to July 1, 2025.

The extension follows the unavailability of the VAT on Digital Services Portal and the Online Registration and Update System due to ongoing system migration.

The BIR said the move gives affected providers sufficient time to comply with registration requirements.

The circular also clarifies that existing non-resident digital service providers already registered but not yet updated to reflect their classification as such, or those who have not included VAT in their tax type, must amend their records.

RMC No. 58-2025 emphasizes that the extended deadline does not exempt providers from tax obligations.

Failure to register for VAT does not relieve them of the duty to file tax returns and pay corresponding dues.

Business customers must still file the proper remittance return and withhold and remit VAT on digital service purchases as required by the National Internal Revenue Code of 1997 and related regulations.

“We encourage all affected providers and businesses to monitor BIR announcements and comply promptly once the systems are available,” Lumagui said.