RMC No. 52-2025 — Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025 Digest | Full Text | BIR Form No. 2550-DS (Folio) | Guidelines
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG
May 30, 2025
REVENUE MEMORANDUM CIRCULAR NO. 0 5 2 - 2 0 2 5
SUBJECT : Circularizing the Availability of BIR Form No. 2550-DS [Value-
Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025
TO All Internal Revenue Officers, Employees, and Others Concerned
This Circular is issued to prescribe the new BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] in relation to Republic Act (R.A.) No. 12023 and Revenue Regulations (RR) No. 3-2025.
A separate revenue issuance shall be issued on the manner and guidelines for the filing and payment of VAT on Digital Services as implemented by RR No. 3-2025.
All concerned are hereby enjoined to give this Circular as wide a publicity as possible.
Ro MEO D.LUMAGUI, JR. 0 ssioner of Internal Revenue
mariam H-2
BUREAU OF INTERNAL REVENUE
RECORDS MANAGEMENT DIVISION
1 T-
MAY 3 0 2925
AOMIN UNiI- 1 TiME Is
BiR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph 1 N
More in Revenue Memorandum Circulars
- RMC No. 13-2004 — Prescribes the weekly reporting system for the Bureau's Centennial Taxpayers Recognition Program. Digest | Full Text | Annex(RMC No. 13-2004)
- RMC No. 60-2025 — Circularizing RA No. 12214, otherwise known as the Capital Markets Efficiency Promotion Act, and the Veto Message of President Ferdinand R. Marcos Jr. thereto Digest | Full Text | Annex A | Annex B(RMC No. 60-2025)
- RMC No. 50-2003 — Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies. Digest | Full Text(RMC No. 50-2003)
- RMC No. 29-2004 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2004. Digest | Full Text | Annex(RMC No. 29-2004)
- RMC No. 99-2023 — Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters(RMC No. 99-2023)
- RMC No. 70-2017 — Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2017 Digest | Full Text | Annex(RMC No. 70-2017)
- RMC No. 129-2016 — Circularizes the Implementing Rules and Regulations on the clearing of checks via Electronic Presentment of the Bangko Sentral ng Pilipinas Circular No. 924, Series of 2016(RMC No. 129-2016)
- RMC No. 25-2023 — Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes” Digest | Full Text | Attachment | RA No. 11314(RMC No. 25-2023)
Want an analysis of this document?
Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.