Effective 1 June 2025, non-resident digital services providers (DSPs) will be subject to VAT requirements on the supply of digital services consumed in the Philippines if gross sales exceed PHP 3 million. As previously reported, Republic Act No. 12023 introduced requirements for the imposition of a 12% VAT on digital services, which was signed into law in October 2024. The draft regulations to implement VAT requirements were issued in November 2024 and finalized in January 2025 as Revenue Regulations No 3-2025 (previous coverage). Resident DSPs are subject to VAT returns and payment requirements in general, while the requirements for non-resident...