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Revenue Regulations No. 3-2025

2026-06-17T10:10:53+08:00

This Revenue Regulation issued on January 17, 2025 prescribes policies and guidelines for the implementation of Republic Act No. 12023 titled " 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 (VAT) on digital services. Generally, VAT shall be levied, assessed, and collected, equivalent to twelve percent (12%) of the gross sales derived by a Digital Service Provider (DSP) from its sale or exchange of services in the Philippines pursuant to Section 108 [...]

Revenue Regulations No. 3-20252026-06-17T10:10:53+08:00

Revenue Memorandum Circular No. 48-2024

2024-04-06T14:10:22+08:00

Accordingly, all concerned taxpayers who shall file the return and pay the DST shall accomplish the new version of BIR Form No. 2000, in accordance with the following policies and procedures under the said methods of collecting the DST:  Electronic Documentary Stamp Tax (eDST) System  Policies  All mandated taxpayer-users of the eDST System are required to use the electronic Filing and Payment System (eFPs) in the filing of the DST declaration/return and payment of the corresponding DST.  The DST declaration/return be accomplished separately for the payment of advance deposits and for the declaration of the total DST due from all taxable [...]

Revenue Memorandum Circular No. 48-20242024-04-06T14:10:22+08:00
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