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RR 14-2025

Understanding BIR Revenue Regulations 3-2025 and 14-2025: VAT on Digital Services in the Philippines

The Bureau of Internal Revenue (BIR) recently released new rules that affect digital service providers (DSPs) through Revenue Regulations (RR) No. 3-2025 and its amendment, RR No. 14-2025. These regulations explain how the 12% Value-Added Tax (VAT) now applies to digital services in the Philippines. If you run a digital… Read MoreUnderstanding BIR Revenue Regulations 3-2025 and 14-2025: VAT on Digital Services in the Philippines